Smith Homes 9 Ltd v Revenue and Customs Commissioners [2021]
This was an unsuccessful application by HMRC to strike out the taxpayer’s appeal against a closure notice refusing overpayment relief for multiple dwellings relief on a...
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Ladson Preston Ltd and AKA Developments Greenview Ltd v HMRC [2021]
These two appeals related to claims for multiple dwellings relief from SDLT where the dwellings had not yet been built at the effective date of the...
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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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