Appeal court denies stamp duty land tax appeal on rat infested property

Appeal court denies stamp duty land tax appeal on rat infested property

The Court of Appeal has confirmed that a property you can’t move into right away is still a residential property for tax purposes. What’s the full story? In this case, the taxpayers purchased a £1.7m property in London that had been empty for five months after the previous tenants were evicted. During that time, the property had been broken into and vandalised, none of the utilities worked and mice and rat droppings covered the kitchen. The boil…