THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v MR TAHER SUTERWALLA (1) MRS ZAHRA SUTERWALLA (2)[2024] UKUT 00188 (TCC)

JurisdictionUK Non-devolved
JudgeJudge Greg Sinfield,Judge Ashley Greenbank
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date01 July 2024
Neutral Citation: [2024] UKUT 00188 (TCC) Case Number: UT/2023/000083
UPPER TRIBUNAL
(Tax and Chancery Chamber) Rolls Building
London EC4A 1NL
Stamp Duty Land Tax –– whether mixed residential and non-residential use - Edwards v
Bairstow challenge - appeal dismissed Heard on: 22 April 2024
Judgment date: 01 July 2024
Before
JUDGE GREG SINFIELD
JUDGE ASHLEY GREENBANK
Between
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Appellants
and
MR TAHER SUTERWALLA (1)
MRS ZAHRA SUTERWALLA (2) Respondents
Representation:
For the Appellants: Marika Lemos and Colm Kelly, counsel, instructed by the General
Counsel and Solicitor to His Majesty’s Revenue and Customs
For the Respondents: Patrick Cannon, counsel, instructed by Cornerstone

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