UT/2023/000083 - [2024] UKUT 00188 (TCC)

Fecha: 22-Abr-2024

Heading

Neutral Citation: [2024] UKUT 00188 (TCC)

Case Number: UT/2023/000083

UPPER TRIBUNAL

(Tax and Chancery Chamber)

Rolls Building

London EC4A 1NL

Stamp Duty Land Tax –– whether mixed residential and non-residential use - Edwards v Bairstow challenge - appeal dismissed

Heard on:22 April 2024

Judgment date: 01 July 2024

Before

JUDGE GREG SINFIELD

JUDGE ASHLEY GREENBANK

Between

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Appellants

and

MR TAHER SUTERWALLA (1)

MRS ZAHRA SUTERWALLA (2)

Respondents

Representation:

For the Appellants: Marika Lemos and Colm Kelly, counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

For the Respondents: Patrick Cannon, counsel, instructed by Cornerstone

DECISION