How to Save Stamp Duty on Shares
20th August 2021
Tax is payable on the purchase of shares in the UK – known as Stamp Duty on paper transactions, and Stamp Duty Reserve Tax (SDRT) on...
Read More >
Robert David George Rachel Claire George Vs The Commissioners For HMRC
This was a decision of Judge Poon on an appeal for a claim for multiple dwellings relief that was heard before the Upper Tribunal’s decision in...
Read More
Smith Homes 9 Ltd v Revenue and Customs Commissioners [2021]
This was an unsuccessful application by HMRC to strike out the taxpayer’s appeal against a closure notice refusing overpayment relief for multiple dwellings relief on a...
Read More
Ladson Preston Ltd and AKA Developments Greenview Ltd v HMRC [2021]
These two appeals related to claims for multiple dwellings relief from SDLT where the dwellings had not yet been built at the effective date of the...
Read More
Fiander and Brower v HMRC [2021]
This was the appeal to the Upper Tribunal in the first appeal case relating to multiple dwellings relief from SDLT. The appeal raised the awkward issue...
Read More
Bentley v HMRC [2021]
This decision is a practical example of the FTT judge reconsidering his decision (which had already been published) to reduce the appellant’s follower notice penalties to...
Read More
Brandbros Limited v HMRC [2021]
This decision addresses the effect for SDLT purposes of the grant of a commercial lease over the garage of a residential property by the purchaser on...
Read More
Get In Touch
For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.
