Taxpayer (who represented herself) won. Looks correct.
Anne-Marie Hurst v The Commissioners for HMRC - Find case law - The National Archives
https://caselaw.nationalarchives.gov.uk/ukftt/tc/2024/540
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Interesting case, well laid out by the appelant who appears to have an Accounting background, which clearly helped.
Agree, this was the right conclusion, surprised HMRC took this case all the way....yes there is the risk a seller could "pretend" to be a hotel just so that the buyer can argue commercial SDLT rates are in play, but it's clear from this case that the seller was a genuine hotel, albeit unable to rent out any rooms during Covid, and amazing that we're still seeing cases where Covid rears its ugly head.
Thought I'd share an article on this very tax case that we've published on the home page of the site: https://www.accountingweb.co.uk/tax/business-tax/taxpayer-nins-narrow-sd...