SDLT Tax Advice and Representation

Patrick Cannon is one of the UK’s leading SDLT advisers, having advised on the tax and its predecessor Stamp Duty over the past 35 years as a solicitor and latterly as a barrister.

Alongside being a professional Stamp Duty Land Tax adviser, Patrick has authored Tolley’s Stamp Taxes since 1986 and advises on all aspect of the tax from how to ensure compliance with the often increasingly complex rules, planning to reduce a client’s liability where legitimate savings are available through to dealing with HMRC SDLT enquiries and representing clients in SDLT appeals before the tax tribunals.

SDLT Multiple Dwellings Relief and Mixed Use Properties

Many clients ask about whether Multiple Dwellings Relief is available for their additional residential property purchase where an annex or outbuildings are involved. This request can arise before a proposed purchase is completed so that the conveyancer can complete the SDLT return with a claim to the reduced SDLT available if I am able to advise that the relief is due. Alternatively, the request may be made after the completion of the purchase to see if a stamp duty refund can be claimed because MDR should have been claimed but wasn’t.

Many clients also ask about whether their property purchase qualifies for the much lower rates of SDLT for mixed residential and non-residential property. When correctly claimed these lower SDLT rates offer huge savings in tax, but HMRC are increasingly resisting such claims so it is very important to get expert and experienced advice. I have reviewed and critiqued HMRC’s latest published guidance on the subject here.

Reclaiming Stamp Duty

Claims advice shops are very active in this area and will often contact clients claiming that their conveyancers have missed the chance to claim the lower rates of tax and offer to either reclaim the difference or to claim against the conveyancer for negligence in return for a cut of any savings achieved.

Such firms in my experience can behave very aggressively and inappropriately. My advice is to consider such offers carefully but to then instruct Counsel to review the matter objectively. This way, I’ll take any action that is justified in terms of making a refund claim or in pursuing an adviser for negligence rather than rely on a claims shop with its eye on its “no win no fee” arrangement.

For tax advice and representation in a Stamp Duty Land Tax case with one of the UK’s leading specialist SDLT tax advisers, please contact Patrick Cannon here.

Patrick is authorised by the Bar Standards Board to accept Public Access work and to undertake litigation which means that he can advise clients directly and deal direct with HMRC on their behalf. Patrick works as a Stamp Duty Land Tax adviser on the basis of fixed fees agreed in advance via his Clerk and he does not charge open-ended hourly rates.

Frequently Asked Questions

Other Practice Areas

Direct Access Tax Barrister

Instruct Patrick Cannon directly, without having to go through a solicitor

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Mediation services

A faster and more cost-effective solution, offering certainty of outcome.

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Income Tax Fraud

Representation in income tax fraud investigations.

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Money Laundering

Advice in Money Laundering Accusations and Cases

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Offshore Disclosure Facility

Offshore Disclosure Facility and Voluntary Disclosures

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Tax Avoidance Schemes

The mis-selling of aggressive tax avoidance schemes.

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GAAR & Enabler Penalties

GAAR Penalties and Enabler Penalties.

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Civil and Criminal Tax Investigations & Disputes

HMRC civil and criminal tax investigations and disputes.

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Office Address

Old Square Tax Chambers
15 Old Square
Lincoln's Inn