TC09658 - [2025] UKFTT 01210 (TC)

Case Number: TC09658

By remote video hearing

Appeal reference: TC/2024/04730

STAMP DUTY LAND TAX – claim for multiple dwellings relief - was the property comprised of three single dwellings – no only comprised of two single dwellings - appeal dismissed

Judgment date: 10 October 2025

Before

TRIBUNAL JUDGE MICHAELA SNELDERS

DR PHEBE MANN

Between

MR JEREMY TOWN

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Jermey Town, appeared in person

For the Respondents: Gemma Truelove, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION