SIMON AND JOANNE HOLDING V HMRC TC/2020/02201
This was a decision about whether all the land sold with a country house extending to 40.6 acres formed part of the grounds of the dwelling so that the taxpayers' purchase of the property was wholly residential instead of mixed-use.
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Mr & Mrs Michael v HMRC TC/2022/12710
Mr & Mrs Michael v HMRC TC/2022/12710 was an appeal involving a claim by the taxpayers that the property they had purchased was of mixed residential and non-residential land for stamp duty purposes.
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HARJONO & SANTOSO V HMRC TC/2023/00910
This decision concerned whether the purchase of a house, garden and a 1.5 acre paddock was of mixed residential and non-residential property for SDLT purposes.
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NEWSAND LIMITED V HMRC TC/2023/09861
This was an unsuccessful application by HMRC to strike-out the appellant company’s appeal to the FTT over whether its purchase of a commercial building in Peterborough for...
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BONSU V HMRC TC/2022/11430
This was a mixed residential and non-residential use SDLT appeal involving the acquisition of a flat with the right to use a communal garden in which Patrick Cannon represented the appellant taxpayer.
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MARIE GUERLAIN-DESAI V HMRC TC/2022/13097
This was an application by HMRC for an extension of time in which to file their Statement of Case 64 days late. The FTT recited the...
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