Avoidance Case: SDLT Avoidance Schemes Ineffective Despite Retrospective Legislation
Complete Case Details Provided Below Case Summary Redmount Trust Company Ltd v HMRC (STAMP DUTY LAND TAX - Sub-Sale Relief - Validity[...]
Avoidance Case: Lease Transfer Ineligible for SDLT Group Relief, Market Value Assessment Required
Complete Case Details Provided Below Case Summary The Tower One St George Wharf Ltd v The Commissioners for Her Majesty's Revenue and[...]
Procedure Case: Key Legal Precedents Set in Tax Filing Case: Defining ‘Reasonable Excuse’ and Taxpayer Responsibilities
Complete Case Details Provided Below Case Summary Hill Residential Ltd and Latimer Developments Ltd v Revenue and Customs (STAMP DUTY LAND TAX[...]
Procedure Case: Eligible for SDLT Repayment Due to Contingent Transaction Consideration
Complete Case Details Provided Below Case Summary Project Blue Ltd v Revenue & Customs (STAMP DUTY LAND TAX - contingent consideration)) [2020][...]
Procedure Case: Dispute Arises Over Validity of Relief Claim Beyond 12-Month Window for Real Estate Company
Complete Case Details Provided Below Case Summary Smith Homes 9 Ltd v Revenue And Customs (STAMP DUTY LAND TAX - Multiple Dwellings[...]
WRA Procedure Case: Lack of Funds Not Valid Excuse for Late LTT Payment
Complete Case Details Provided Below Case Summary Prime Aesthetics Ltd v The Welsh Revenue Authority (Land Transaction Tax - Penalty for failure[...]
Procedure Case: Company Did not Take Reasonable Care Submitting SDLT Return
Complete Case Details Provided Below Case Summary MAS Fabrics Hong Kong Ltd v Revenue and Customs (Stamp Duty Land Tax - property[...]
Procedure Case: Procedural Issues Not Grounds for SDLT Challenge
Complete Case Details Provided Below Case Summary EBRAHIM v Revenue & Customs (STAMP DUTY LAND TAX - application to strike out -[...]
Procedure Case: Ignorance of Filing Requirements Not Accepted as Excuse for Late Submission of SDLT
Complete Case Details Provided Below Case Summary ALASTAIR FERGUSON v Revenue & Customs (STAMP DUTY LAND TAX - penalty for late filing[...]
Procedure Case: Classification of Reservation Agreements and Linked Transactions
Complete Case Details Provided Below Case Summary Landmaster Investment Ltd & Anor v Revenue And Customs (STAMP DUTY LAND TAX - Options[...]
WRA Higher Rate Case: Joint Property Purchase with Family Member Could Trigger Higher LTT Tax Rates
Complete Case Details Provided Below Case Summary Hayes v The Welsh Revenue Authority (Land Transaction Tax - higher residential rates) [2023] UKFTT[...]
WRA Higher Rate SDLT Case: Legal Tribunal Upholds Higher LTT Rate; Penalty for Inaccurate Reporting Upheld, Recalculated
Complete Case Details Provided Below Case Summary CARL JAMES v The Welsh Revenue Authority (Land Transaction Tax - whether higher rate applicable[...]