Waterside Escapes Ltd V HMRC [2020]
This appeal, in which I appeared for the taxpayer company, contains a detailed analysis of the scope of the 15% SDLT charge under Schedule 4A FA 2003 and whether there was ‘representative occupation” by a director and also of the sum of the lower proportions calculation in para 20 Schedule 15 FA 2003 and the attribution of control to associates within section 451 CTA 2010 in a purchase by a...
Mehdi Moaref and Armaghan Mozhdeh V HMRC [2020]
I represented the taxpayers in this appeal where the tax tribunal decided that the refund of the 3% higher rates on the sale of a main residence following the acquisition of the replacement was not available when the taxpayers had purchased two side-by side apartments a few weeks apart with the intention of amalgamating them to form one apartment as their replacement main residence prior to the sale of their...
Oisin Fanning and the Commissioners for HMRC {2020}
This decision of the FTT concerns the effect in SDLT of a transfer of rights by the grant of an option to an unconnected party and has some interesting observations on the applicability of section 75A(6) (effective date of the notional transaction).
Oisin Fanning and the Commissioners for Her Majesty’s Revenue and Customs.
Keith Fiander and Samantha Brower V HMRC [2020]
In this appeal I represented the taxpayers in a claim for Multiple Dwellings Relief in the context of a main house plus granny annex which were connected by a short corridor but not a lockable internal door at the effective date and whether they were each suitable for use as a single dwelling. This case contains some useful analysis of the meaning of “dwelling” and the equivalent case-law for the...
Troy Homes v HMRC [2020]
In this case, the First-tier tax Tribunal considered whether enquiry notices which HMRC said were properly issued to both appellants were served on the two companies within the statutory enquiry period in accordance with Schedule 10, paragraph 12 Finance Act 2003.
I appeared for the taxpayers and successfully argued that the enquiry notices served on both taxpayers were not properly served within the relevant time limit so that the additional...
Lynda Miles-Till v HMRC [2020] UKFTT 0127 (TC)
I appeared for the taxpayer in this appeal involving a claim for different rates of SDLT for residential and non-residential property arising from the presence of a grassy field adjoining a countryside house and garden and whether it was part of the grounds of the house.
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