Tax

Revenue and Customs v Brzezicki (Stamp Duty Land Tax - whether FTT erred in holding land acquired was not "grounds" such that property was not entirely "residential property" under s116(1) Finance Act 2003 - FTT decision remade so as to dismiss taxpayer's SDLT assessment appeal)

[2026] UKUT TCC 125Upper Tribunal (Tax & Chancery)2026

“UPPER TRIBUNAL (Tax and Chancery Chamber) Rolls Building, London Heard On: 1 December 2025Judgment Date: 13 March 2026 B e f o r e :”

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