Richard Curtis highlights a recent decision by the Upper Tribunal which considered whether a dwelling was suitable for use as a residential property.
In August 2019, Mr and Mrs Mudan bought a property in London for £1,755,000. It was treated as a residential property and stamp duty land tax (SDLT) of £177,000 was paid accordingly.
However, because a lot of work was required on the house, the family did not move in until May 2020. The house had to be rewired, and it required a new roof, boiler and kitchen. Windows and guttering had to be repaired, and the basement had to be made waterproof.
Amended return
The property was deemed too dangerous to occupy until electrical repairs had been made. In July 2020, the taxpayers therefore amended their SDLT return on the basis that the house was not suitable for use as a dwelling, so it was not a &lsquo
