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 adviser to argue that they took reasonable care when relief from the 15% rate of SDLT is mistakenly claimed.

Read the full decision here.

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For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.