UT/2023/000063 - [2024] UKUT 00307 (TCC)

Mr and Mrs Mudan (the “Appellants”) bought a property in London (the “Property”) and paid stamp duty land tax (“SDLT”) on the purchase on the basis that it was residential property. They subsequently claimed a partial repayment of the SDLT on the basis that the Property was not residential property. HMRC enquired into the position and issued a closure notice (the “closure notice”) which concluded that the Property was residential property. Mr and Mrs Mudan appealed against the closure notice. The only issue was whether the Property was “suitable for use as a dwelling” at the time of completion of the purchase. The First-tier Tribunal (Tax Chamber) (the “FTT”) dismissed the appeal in a decision released on 28 March 2023 (the “Decision”). The Appellants now appeal against the Decision.