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Holding v Revenue and Customs Stamp Duty Land Tax - residential property - whether all the land sold with a house formed part of the grounds)   flag 

[2024] UKFTT 337
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
19th April, 2024

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Hyman and Goodfellow v HMRC [2022] EWCA Civ 185 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Feb 2022 BAILII flag 18
HM Revenue & Customs v The Core (Swindon) Ltd [2022] UKUT 301 United Kingdom Upper Tribunal United Kingdom 15 Nov 2022 BAILII flag 9
How Development 1 Ltd v HMRC [2023] UKUT 84 United Kingdom Upper Tribunal United Kingdom 30 Mar 2023 BAILII flag 7
39 Fitzjohn's Avenue Ltd v HM Revenue & Customs [2024] UKFTT 28 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jan 2024 BAILII flag 5
Taher and Zahra Suterwalla v HMRC [2023] UKFTT 450 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2023 BAILII flag 4

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