In Fish Homes Ltd V HMRC [2020] TC7666, the First Tier Tribunal (FTT) held that the purchase of a non-commercially lettable flat was a dwelling for the purposes of Stamp Duty Land Tax (SDLT).

The FTT case considered the definition of dwelling:

The FTT found:

Links

SDLT: What is residential property?
How do HMRC define a residential property, what reliefs are available and how does it impact CGT?

SDLT: Residential property higher rate: At a glance
From 1 April 2016 SDLT is charged at a higher rate on the purchase of an additional dwelling by an individual. or a dwelling purchased by a company. 

External link

Fish Homes Ltd V HMRC [2020] TC7666