TC09559 - [2025] UKFTT 00752 (TC)

Fecha: 14-May-2025

Heading

Neutral Citation: [2025] UKFTT 00752 (TC)

Case Number: TC09559

FIRST-TIER TRIBUNAL

TAX CHAMBER

By remote video hearing

Appeal reference: TC/2024/02856

SDLT – multiple dwellings relief – appeal allowed

Heard on: 14 May 2025

Judgment date: 19 June 2025

Before

TRIBUNAL JUDGE SUSAN TURNER

MANU DUGGAL

Between

STEVEN JAMES HARVEY SMITH AND CAROLINE RACHAEL SMITH

Appellants

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Louise Wise, Relatus Limited

For the Respondents: Darren Bradley, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION