This appeal involved Follower Notices and penalties for failing to take corrective action following the receipt by the taxpayer of follower notices from HMRC. After a fairly...
Read More

Waterside Escapes Ltd V HMRC [2020]

This appeal, in which I appeared for the taxpayer company, contains a detailed analysis of the scope of the 15% SDLT charge under Schedule 4A FA...
Read More

Mehdi Moaref and Armaghan Mozhdeh V HMRC [2020]

I represented the taxpayers in this appeal where the tax tribunal decided that the refund of the 3% higher rates on the sale of a main...
Read More

Oisin Fanning and the Commissioners for HMRC {2020}

This decision of the FTT concerns the effect in  SDLT of a transfer of rights by the grant of an option to an unconnected party and...
Read More

Keith Fiander and Samantha Brower V HMRC [2020]

In this appeal I represented the taxpayers in a claim for Multiple Dwellings Relief in the context of a main house plus granny annex which were...
Read More

Troy Homes v HMRC [2020]

In this case, the First-tier tax Tribunal considered whether enquiry notices which HMRC said were properly issued to both appellants were served on the two companies...
Read More

Get In Touch

For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.