Christian Candy bought the Grade II-listed Providence House for £75m in 2012Billionaire Christian Candy will receive a £2.3m payout from HMRC after he and his brother, Reform donor Nick Candy, won a court battle over the purchase of a Chelsea mansion. When Mr Candy bought the Grade II-listed Providence House, which, other than Buckingham Palace, boasts the biggest garden in central London, for around £75m in 2012, he paid a stamp duty bill of £1.92m. In 2014, Mr Candy transferred the home to his older brother Nick, 53, who also paid a stamp duty bill of £1.92m. Mr Candy claimed the rebate after 18 months, and HMRC argued that this exceeded a 12-month limit. On Tuesday, HMRC lost an appeal against the decision, meaning it will repay Mr Candy the original £1.92m with approximately £345,000 in interest on top.