The Weekly Law Reports
[2025] 1 WLR 727
Upper Tribunal
*Mudan v Revenue and Customs Commissioners
[2024] UKUT 307 (TCC)
2024 June 28; Oct 1
Upper Tribunal Judge Thomas Scott, Deputy Upper Tribunal Judge Greenbank
Revenue— Stamp duty land tax— Residential property— Taxpayers purchasing property in need of repair— Whether property “suitable for use as a dwelling” so as to constitute “residential property”—
Finance Act 2003 (c 14), s 116(1)(a)