Mudan v Revenue and Customs Comrs

Subject Matter

REVENUE — Stamp duty land tax — Residential property — Taxpayers purchasing property in state of disrepair and obtaining partial repayment of stamp duty land tax — Repayment obtained on basis that property not suitable for use as dwelling and therefore not attracting rates of tax applicable to residential property — Revenue later issuing closure notice to effect that property residential — First-tier Tribunal upholding revenue’s decision on appeal — Whether taxpayer’s property “suitable for use as dwelling” within meaning of statute — Factors to be considered in determining impact of works needed to building on suitability for use as dwelling — Finance Act 2003 (c 14), s 116(1)(a), Sch 4ZA, para 18

[2024] UKUT 307 (TCC); [2025] 1 WLR 727; [2024] STC 1981; [2024] WLR(D) 440, UT

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)

[2024] UKUT 307 (TCC); [2025] 1 WLR 727; [2024] STC 1981; [2024] WLR(D) 440, UT

[2025] EWCA Civ 799; [2025] 1 WLR 5462; [2025] 4 All ER 844; [2025] STC 1198; [2025] WLR(D) 334, CA

REVENUE — Stamp duty land tax — Residential property — Taxpayers purchasing house 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)

[2025] EWCA Civ 799; [2025] 1 WLR 5462; [2025] 4 All ER 844; [2025] STC 1198; [2025] WLR(D) 334, CA

Appellate History