Mudan & another (appellants) v HM Revenue & Customs (respondent)
Thursday 19 June 2025
By Appellant’s Notice filed on 5 December 2024, the Appellant (Appellants below) appeal the decision of the Upper Tribunal Tax Chamber, judgment being delivered on 1 October 2024.
The Appellants, Mr and Mrs Mudan, bought a property in London (the “Property”) and paid stamp duty land tax (“SDLT”) on the purchase on the basis that it was residential property. They subsequently claimed a partial repayment of the SDLT on the basis that the Property was not residential property. HMRC enquired into the position and issued a closure notice (the “closure notice”) which concluded that the Property was residential property. The Appellants appealed against the closure notice. The only issue was whether the Property was “suitable for use as a dwelling” at the time of completion of the purchase. The First-tier Tribunal (Tax Chamber) (the “FTT”) dismissed the appeal in a decision released on 28 March 2023, and the Applicants appealed that decision to the Upper Tribunal.
The Upper Tribunal analysed the approach of the FTT, and upheld its decision.
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