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...
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"
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...
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...
Ladson Preston Ltd and AKA Developments Greenview Ltd v HMRC  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...
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...