BLOOM V HMRC TC/2020/01423

This was an SDLT mixed-use overpayment relief claim for £265,750, which turned on whether the presence of a sewage treatment plant (“STP”) located on the taxpayers’...
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GUERLAIN-DESAI V HMRC TC/2022/13097

This was a successful application by Patrick Cannon to the FTT for the taxpayer to bring her appeal 42 days after the 30-day period for giving...
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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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For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.