Does defective cladding render a flat “unsuitable for use as a dwelling” for SDLT purposes?

The tax chamber of the First-Tier Tribunal grappled with this question as to whether defective cladding on a block of flats renders a flat “unsuitable for use as a dwelling” for SDLT purposes.   The statutory position Section 42 of the Finance Act 2003 provides for a charge to tax [...]

By |2021-06-27T23:04:36+01:0027 May 2021|Blogs, fire safety|0 Comments

Replacement of flat front doors

The Upper Tribunal in Southwark LBC v Various lessees of the St Saviours Estate [2017] UKUT 10 (LC) were called upon to consider the reasonableness (or otherwise) of a project of major works carried out by Southwark which included the replacement of the leaseholders’ front entrance doors, most of the communal [...]

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