Nick Garner
Land Tax Expert and Founder of Land Tax Advice
About Nick Garner
Nick Garner is the founder of Land Tax Advice, a specialist consultancy focused exclusively on UK land taxes, including Stamp Duty Land Tax (SDLT), Land Transaction Tax (LTT) and Land and Buildings Transaction Tax (LBTT).
He is widely recognised for his deep, practical expertise in the application of the Finance Act 2003 and related devolved legislation, particularly in complex and grey-area cases involving mixed-use property, uninhabitable dwellings, redevelopment projects, multiple dwellings, and investor acquisitions. His work sits at the intersection of statute, tribunal case law and real-world property transactions, helping clients properly classify property and avoid overpaying land tax.
Nick has advised thousands of property investors, developers and homeowners across England, Wales and Scotland. His practice is known for tackling cases where conventional conveyancing advice often stops short, including claims challenged by HMRC and situations requiring detailed legal analysis, evidence building and structured submissions.
Nick's work sits at the intersection of statute, tribunal case law and real-world property transactions, helping clients properly classify property and avoid overpaying land tax.
Areas of Expertise
Mixed-Use Property
Classification and evidence requirements for properties with both residential and commercial elements.
Uninhabitable Dwellings
Properties that do not qualify as residential dwellings at the point of completion.
Multiple Dwellings Relief
Complex apportionment and qualification issues for multi-unit acquisitions.
Redevelopment Projects
Tax treatment of properties acquired for substantial renovation or conversion.
HMRC Challenges
Defending claims and responding to enquiries with robust legal and evidential frameworks.
Investment Structures
Linked transactions, connected parties and portfolio acquisitions.
Published Author
Nick is the author of two books on land taxation for property investors, including Land Tax Guide for Property Investors, published in association with Your Property Network.
His writing is focused on explaining complex land tax rules in a clear, commercially grounded way, and draws heavily on tribunal decisions, statutory interpretation and practical case experience.
Read Book ExcerptsProfessional Background
- Advised thousands of property investors, developers and homeowners across England, Wales and Scotland
- Successfully handled nearly 500 SDLT reclaim cases
- Author of two books on land taxation for property investors
- Built and exited several successful businesses in digital marketing, technology and property
- Regular publisher of technical case studies and commentary on land tax matters
- Frequently consulted where transactions fall outside standard SDLT treatment
- Professional indemnity insurance up to GBP 250,000 per claim (Markel International)
Business Background: Before founding Land Tax Advice, Nick built and exited several successful businesses in digital marketing, technology and property. This background gives him a strong commercial perspective and a clear understanding of how tax decisions affect real investment outcomes.
Current Focus: Today, Nick's work is almost entirely dedicated to land tax advisory and reclaim matters. He regularly publishes case studies, technical commentary and guidance for investors and professionals, and is frequently consulted where transactions fall outside standard SDLT treatment.
Location
Nick is based in Gerrards Cross, England, and works with clients nationwide across England, Wales and Scotland.
Get Expert Land Tax Advice
Contact Nick for specialist advice on complex land tax matters, SDLT reclaims, or professional indemnified opinions.
