JONATHAN RALPH V HMRC TC/2022/13513
This decision concerns a claim for multiple dwellings relief. It is concerned (1) with the extent of the facilities required for the preparation of food for...
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L-L-O CONTRACTING LTD AND OTHERS v HMRC TC/2022/01346
This decision concerns taxpayers who failed to make claims for multiple dwellings relief in the 12 months allowed for making such claims and who therefore submitted...
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SANGEETA MODHA V HMRC TC/2021/14252
This was an appeal about mixed residential and non-residential property and whether an 8-acre field that sloped away at the bottom end of a large garden...
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NELLSAR LTD v HMRC [2023] UKFTT 718 (TC)
This was an in-person appeal heard over six days about a corporation tax deduction for goodwill acquired on the purchase of care home businesses, including their...
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KOZLOWSKI v HMRC TC/2023/00327
This was an SDLT mixed-use claim from a respected FTT judge who importantly decided that (1) a property must fall within section 116(1) as residential before...
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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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