In the case of Bemal Patel v HMRC [2025] UKFTT 00373 (TC) decided in April 2025, the First-tier Tax Tribunal considered whether a building which, at the time of the acquisition, was just a building site pending the building being developed as a dwelling, should be treated as residential property for SDLT purposes at that … Continue reading Stamp Duty Land Tax and the case of Bemal Patel v HMRC