UT (Tax & Chancery) UT/2024/000092 - [2025] UKUT 00331 (TCC)

For the reasons given above we allow the appeal in part. We set aside the FTT’s decision in so far as it relates to the ATED assessments and remake that decision so as to allow the Appellant’s appeal against the ATED assessments. The appeal against the SDLT assessment is dismissed.