SUTERWALLA v HMRC TC/2022/03979

This decision is a significant taxpayer win over whether a paddock was part of the grounds of a dwelling house for SDLT mixed-use purposes. The FTT...
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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 is the appeal to the Upper Tribunal about Multiple Dwellings Relief for SDLT purposes (“MDR”), in which Patrick Cannon represented the taxpayers. The UT was...
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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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For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.