A Mudan and another v HMRC

In A Mudan and another v HMRC [2024] UKUT 307 (TCC) (1 October) the UT dismissed the taxpayers’ appeal holding that their purchase of a property was chargeable to SDLT at the residential rates. 

In August 2019 the taxpayers bought a property in London and initially paid SDLT on the basis that it was residential property. Subsequently they amended their return treating the property as non-residential. The taxpayers said that considerable work was required before it was safe for them to move in. The work carried out included rewiring installing a new boiler installing a new roof over the boiler house repairing broken windows gutting the kitchen tanking the basement and clearing lots of rubbish from the house and garden. The building was therefore not suitable for use as a dwelling...