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...
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Mr and Mrs Mullane v HMRC [2021]

This case was about multiple-dwellings relief and it contains a number of judicial comments favourable to taxpayers claiming MDR in the context of an annexe that...
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MAS Fabrics Hong Kong Limited v HMRC [2021]

Patrick Cannon represented the taxpayer company in this penalty appeal and the decision reveals the difficulty that taxpayers may sometimes experience when relying on their professional...
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NAEL KHATOUN V HMRC [2021]

This appeal concerned the appropriate SDLT charge on the purchase of a freehold house with the right to use a nearby communal London garden square, in...
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Hyman, Pensfold and Goodfellow v HMRC [2021]

In this appeal, I represented the taxpayers in their appeal to the Upper Tribunal from the decisions of the First-tier Tribunal that their property purchases should have been classified as of mixed residential and non-residential land.
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Paul and Jane Wilkinson v HMRC [2021]

In this appeal, I represented the taxpayers in their appeal against HMRC’s refusal to allow a claim for multiple-dwellings relief from SDLT. The decision contains detailed...
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For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.