MUDAN V HMRC TC/2022/02868
This decision concerned whether a house that was unsafe to occupy at the transaction's effective date was nevertheless "suitable for use as a single dwelling"
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JAMES FAIERS V HMRC TC/2021/02112
This decision of the FTT turned on whether the presence of a pole and electricity cables overflying a garden meant that the part of the garden...
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DANIELLE AND EMMA SEXTON V HMRC TC/2022/00160
Patrick Cannon represented the taxpayers in this appeal relating to the purchase of a long lease of a flat which came with an easement allowing the use of...
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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...
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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...
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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...
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For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.
