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...
Read More
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...
Read More
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...
Read More
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’...
Read More
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...
Read More
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...
Read More
Get In Touch
For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.
