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caroline.philpott@lexisnexis.co.ukB1395 SDLT - Residential or non-residential?
Tolley CPD
SDLT - Residential or non-residential?
Ros Martin
Seminar
This Seminar is 20 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Why does it matter?
- 3) What is the definition?
- 4) What is a dwelling?
- 5) Derelict properties
- 6) Garden or grounds
- 7) Factors taken into account
- 8) Case Law?
- 9) Case 1 - Doctor David Hyman and another v HMRC[2019] UK FTT 469 (TC)
- 10) Case 2 - C Goodfellow and another v HMRC[2019] UK FTT 750 (TC)
- 11) Case 3 - Pensfold v HMRC [2020] UK FTT 0116 (TC)
- 12) Case 4 - Gary Withers v HMRC[2022] UK FTT 00433 (TC)
- 13) Case 5 -Daniel Ridgway v HMRC[2022] UK FTT 00412(TC)
- 14) Case 6 -James Faiers v HMRC [2023] UK FTT 00297 (TC)
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