M Moaref and another v HMRC

In M Moaref and another v HMRC [2020] UKFTT 396 (TC) the First-tier Tax Tribunal (FTT) found that the taxpayers (the buyers) did not intend to live in a flat as their only or main residence and as a result they were not entitled to a refund of the higher 3% rates of SDLT.

The facts of this case are unusual. The buyers acquired two adjoining flats (flat 31 and flat 38) from different sellers with the intention of combining the two flats into one. The new enlarged flat was intended to be their main residence. They completed the two land transactions on different days and paid the higher 3% rates of SDLT on both purchases. The Buyers later sold their existing main residence and moved into the flats. They mainly lived in flat 31 but their children and guests (when they came to stay) slept in flat 38. They...

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