L-L-O CONTRACTING LIMITED AND OTHERS V HMRC [2025] UKUT 00127 (TCC)
This was the hearing before the Upper Tribunal of the appellants' claims for overpayment relief from SDLT under paragraph 34 Schedule 10 FA 2003 in circumstances where the appellants had failed to claim Multiple Dwellings Relief ("MDR")
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CHARLIE JOHNSON V HMRC TC/2024/00254
This was a successful appeal by the taxpayer about whether multiple dwellings relief (“MDR”) from SDLT applied to his purchase of a residential property with a self-contained annex.
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ANDREI TRETYAKOV V HMRC TC/2023/16164
This decision concerned an SDLT mixed-use appeal, i.e., whether the property in question was of mixed residential and non residential use. The additional SDLT if the property was wholly residential was £484,250.
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THE WOOL HOUSE LIMITED V HMRC TC/2022/11576 and 2023/00414
In this appeal to the FTT, HMRC sought recovery of an SDLT refund paid to the taxpayer and received by it around the same time as the issue of the closure notice refusing the claim and asking for the refund to be repaid with interest.
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ALEXANDER CLARK AND REBECCA CLARK V HMRC TC/2023/00127
In this appeal about whether there were two separate dwellings at the property for the purpose of Multiple Dwellings Relief
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SUTERWALLA V HMRC [2024] UKUT 00188 (TCC)
This was HMRC's unsuccessful appeal to the Upper Tribunal against the FTT's decision that a paddock was not part of the grounds of a dwelling house for SDLT mixed-use purposes.
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