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29 January 2023

Ridgway, SDLT and section 75A

Patrick Cannon was asked by the editor of the Tax Journal to write a piece on the FTT’s decision in Ridgeway which concerned section 75A FA…
18 February 2021

Stamp Duty Holiday: When Will It End?

The Stamp Duty Holiday is due to end on 31 March 2021. However, the Chancellor is under enormous pressure to extend the holiday because of the…
18 October 2020

HMRC issues “nudge letters” on Furlough Fraud

What is a “nudge” letter? HMRC are currently writing to around 3,000 employers a week with furlough fraud letters saying they may have to repay sums…
18 August 2020

What is the “grounds” of a property for SDLT?

‘Residential property’ is defined in section 116 FA 2003, and means a building that is used or suitable for use as a dwelling or is in…
21 February 2020

Fighting For Rights

How barristers have helped to use or progress the law in relation to this theme The rights of ordinary citizens need to be protected against over-zealous…
13 February 2020

Failure to Prevent the Facilitation of Tax Evasion

UPDATE: Since this news item was published in March 2019, HMRC have issued an update on the number of live Corporate Criminal Offences investigations as at…
12 February 2020

HMRC’s Updated SDLT Guidance on Section 75A

Background On 15 January 2020 HMRC updated the pages dealing with section 75A FA 2003 in its SDLT Manual. This refresh had been much anticipated coming…
24 September 2019

Hope For HNWIs Caught Up In Double Tax Disputes

This article was originally written by Patrick Cannon for International Advisor. New EU rules came into force on 1 July 2019, which aim to provide a…
23 July 2019

“Computer Says No” – Taxation Magazine

This article was written by Patrick Cannon and was originally produced for Taxation magazine. Computer Says No Key points The taxpayer reported a loss in the…