Buyer of derelict bungalow loses £12k stamp duty case

A director has lost an appeal against a decision by HMRC which refused his claim for a refund on stamp duty land tax, arguing that his property, which was in need of renovation, was suitable as a dwelling

The appellant, Gary Henderson, appealed to the First Tier Tribunal (FTT) after HMRC refused his claim for a refund of stamp duty land tax (SDLT) of £12,350.

His business, Henderson Acquisitions Limited, provided services for the purchase, renovating and resale of residential properties.

On 26 August 2016, the appellant bought the property from the estate of its former owner who had died some time previously.

Henderson understood that the deceased had lived in the property before her death but the property had been vacant following her death while probate was obtained.

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