Mudan v HMRC Upper Tribunal – Defining uninhabitable property for stamp duty purposes
Complete Case Details Provided Below Case Summary Case: Mudan and Another v The Commissioners for His Majesty’s Revenue and Customs [2024] UKUT[...]
Consequences of multiple dwellings relief abolishment
Overview Nick Garner Comments. With the abolition of Multiple Dwellings Relief (MDR) from 1 June 2024, as announced by the UK government,[...]
Procedure Case: Appeal Dismissed: Closure Notice Confirms Stamp Duty Land Tax Inquiry Opened on Time; Property Not Deemed Replacement Residence
Complete Case Details Provided Below Case Summary Case COHEN v Revenue & Customs (Income Tax - closure notice - stamp duty land[...]
Avoidance Case: Tribunal Empowered to Issue Closure Notice: Balancing HMRC’s Tax Collection with Taxpayer Rights
Complete Case Details Provided Below Case Summary Frosh & Ors v Revenue and Customs (STAMP DUTY LAND TAX) [2017] UKUT 320 (TCC)[...]
Avoidance Case: Tribunal Defines Legal Principles for SDLT Avoidance Schemes in Property Acquisition by Shareholders
Complete Case Details Provided Below Case Summary Michael and Bridget Brown v Revenue and Customs (STAMP DUTY AND LAND TAX - avoidance[...]
Avoidance Case: HMRC’s Enquiry Validity Upheld, No Time Limit for Closure Notice
Complete Case Details Provided Below Case Summary Redmount Trust Company Ltd v Revenue and Customs (STAMP DUTY LAND TAX - land transaction[...]
Avoidance Case: Tribunal Clarifies SDLT Laws, Emphasising Timing, Nature of Transactions, and Statutory Obligations
Complete Case Details Provided Below Case Summary Crest Nicholson Operations Ltd v Revenue and Customs (STAMP DUTY : Land tax) [2017] UKFTT[...]
Avoidance Case: Legal Precedents Set in Landmark Case on SDLT Interpretation and Anti-Avoidance Measures
Complete Case Details Provided Below Case Summary Geering & Ors v Revenue and Customs (STAMP DUTY : Land tax) [2018] UKFTT 233[...]
Avoidance Case: Scrutiny of Connected Party Transactions, Annuity Valuation Limits, and Anti-Avoidance Provisions
Complete Case Details Provided Below Case Summary M & M Builders (Norfolk) Ltd v Revenue & Customs (TAMP DUTY LAND TAX -[...]
Avoidance Case: Key Legal Principles Defined for HMRC’s SDLT Discovery Assessments and Assessment Limitations
Complete Case Details Provided Below Case Summary Gray v Revenue & Customs (STAMP DUTY : Land tax) [2019] UKFTT 213 (TC) (28[...]
Avoidance Case: HMRC Authorised to Issue Discovery Assessments for SDLT Underpayments
Complete Case Details Provided Below Case Summary Bertelsen v Revenue & Customs (STAMP DUTY LAND TAX) [2021] UKFTT 76 (TC) (18 March[...]
Avoidance Case: Tribunal Confirms HMRC Authority: Discovery Assessments Valid Despite Officer Identification
Complete Case Details Provided Below Case Summary Wilby v Revenue And Customs (Income Tax - discovery assessment - stamp duty land tax)[...]
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