The taxpayer bought a partly completed development with planning permission to convert two properties into one five-bedroomed house. He submitted a stamp duty land tax return on the basis that the property was residential. He later amended his return and claimed a repayment on the basis that the property was non-residential. HMRC disagreed and issued an assessment to collect the repaid tax. The taxpayer appealed. The parties took part in an alternative dispute resolution procedure but were unable to reach agreement so the matter proceeded to the First-tier Tribunal.
The tribunal said it had first to consider the principles to apply in determining whether a property was in the process of construction or adaptation for use as a dwelling. The intention of the buyer was not relevant. Here the process was under way and the tribunal had to look at what would result and whether that building would be a...
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