Oakwood Great Oak Ltd v HMRC [2026] UKFTT 1138 (TC)
Ross Birkbeck has successfully represented Oakwood Great Oak Ltd in an appeal against an SDLT assessment on the basis that the property concerned was so dilapidated that it had ceased to be ‘suitable for use as a dwelling’ within the meaning of section 116 and para 18 of schedule 4ZA to FA 2003. The decision is the first since P N Bewley Ltd v HMRC in 2019, and the first since the Court of Appeal gave its guidance inMudan v HMRC last year, where a taxpayer has succeeded in arguing that the state of a building that had previously been used as a home was so poor that it ceased to be residential property for SDLT purposes.
Ross Birbeck instructed by Quastels LLP
