Ladson Preston Ltd and AKA Developments Greenview Ltd v HMRC [2022] UKUT 0031 (TCC)
This the appeal to the Upper Tribunal about Multiple Dwellings Relief for SDLT purposes (“MDR”), in which Patrick Cannon represented the taxpayers. The UT asked to...
Read More
James and Charlotte Averdieck V HMRC TC/2022/02324
This is the first appeal about mixed-use residential and non-residential property for SDLT in the wake of the Court of Appeal’s decision on the meaning of...
Read More
SC Properties Ltd and Richard Cooke v HMRC [2022] UKFTT 214 (TC)
Patrick Cannon represented the taxpayers in this appeal which concerned whether a husband and wife property development partnership existed and illustrates the challenges involved in persuading...
Read More
Marcus And Marcus Limited V HMRC [2022] UKFTT 145 (TC)
This is now the leading case on the approach of the tax tribunal to apportioning the purchase price to different buildings on a “just and reasonable”...
Read More
Hyman and Goodfellow v HMRC [2022] EWCA Civ 185
This is the judgment of the Court of Appeal in which Patrick Cannon represented the appellants who sought to establish a workmanlike and coherent meaning of...
Read More
ANDREW AND TIFFANY DOE V HMRC [2022] UKUT 00002 (TCC)
This was the appeal to the Upper Tribunal in a case involving a claim for multiple dwellings relief in respect of a main house and annexe....
Read More
Get In Touch
For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.