A Mudan and another v HMRC

 In A Mudan and another v HMRC [2025] EWCA Civ 799 (27 June) the CA upheld the decisions of the FTT and UT confirming that a property requiring significant renovation was nonetheless ‘suitable for use as a dwelling’ and therefore ‘residential property’ for the purposes of SDLT.  

The issue was whether SDLT on the purchase of a property was chargeable at the (higher) residential rates or the (lower) non-residential rates. Although the property was residential in nature and structurally sound the taxpayers asserted that considerable work was required before they considered it safe for the family to move in to including complete rewiring new boiler and plumbing new kitchen repairing broken windows doors and locks and clearing rubbish. The taxpayers argued that the building was therefore not ‘suitable for use as...