Fiander and Brower v HMRC [2021]
This was the appeal to the Upper Tribunal in the first appeal case relating to multiple dwellings relief from SDLT. The appeal raised the awkward issue...
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Bentley v HMRC [2021]
This decision is a practical example of the FTT judge reconsidering his decision (which had already been published) to reduce the appellant’s follower notice penalties to...
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Brandbros Limited v HMRC [2021]
This decision addresses the effect for SDLT purposes of the grant of a commercial lease over the garage of a residential property by the purchaser on...
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Mr and Mrs Mullane v HMRC [2021]
This case was about multiple-dwellings relief and it contains a number of judicial comments favourable to taxpayers claiming MDR in the context of an annexe that...
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MAS Fabrics Hong Kong Limited v HMRC [2021]
Patrick Cannon represented the taxpayer company in this penalty appeal and the decision reveals the difficulty that taxpayers may sometimes experience when relying on their professional...
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Hyman, Pensfold and Goodfellow v HMRC [2021]
In this appeal, I represented the taxpayers in their appeal to the Upper Tribunal from the decisions of the First-tier Tribunal that their property purchases should have been classified as of mixed residential and non-residential land.
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For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.
