Specialist Land Tax Advice:
Indemnified & Evidence-Based

Stamp Duty laws are complex. Conveyancers are cautious.

If your transaction falls outside the ordinary—such as mixed-use property, linked transactions, or uninhabitable dwellings—conveyancers often require a formal, specialist opinion before they feel safe filing a return.

My role is to provide that specialist analysis. I am the author of two books on Land Tax and an expert by experience, having successfully handled nearly 500 reclaim cases and hundreds of advisory matters across SDLT, LTT, and LBTT.

Scroll down and you will see a large number of question-and-answer emails from various people. All correspondence has been anonymised for privacy reasons.

Nick Garner - Land Tax Expert

Nick Garner


The Function of Indemnified Advice

Conveyancers request my independent opinion to minimise their legal risk. An insured, specialist letter provides the necessary confidence that your tax position is correct and supported by relevant law (such as the Finance Act 2003).

🛡️ Insurance Particulars: My advisory work is covered by a professional indemnity policy issued by Markel International Insurance Company Limited (up to £250,000 per claim). This protects you and ensures any future HMRC enquiry can be defended using verified documentation.

Next Steps and Process

If a formal engagement is required, the process is simple:

  • 1. Review & Confer: I review your documents and outline the advice. We confer to ensure you are happy to proceed.
  • 2. Formal Estimate: I raise a fee estimate for your digital acceptance.
  • 3. Draft Advice: I draft the formal letter and send it to you for approval.
  • 4. Finalise & Invoice: Once you approve the draft, the final letter is issued and the invoice is generated.
  • 5. Submission: You provide the letter to your conveyancer to support your self-assessment.

Fee Structure

Indemnified Letters of Advice:

£350 – £750

Fees are determined by complexity, HMRC risk level, and evidence volume (e.g., apportionment or multiple dwellings relief).

Enhanced Support

For matters requiring a tax agent to submit the return, I offer access to Compass SDLT.

  • Dual-Protection: Two independent opinions (Mine + Compass).
  • Full Submission: Compass acts as your Tax Agent to submit directly to HMRC.

Retrospective Claims

For reclaim cases, I operate on a strict No Win, No Fee basis.

I manage the entire process. The refund is paid directly to you. My fee is payable only after success. If the refund is later reclaimed by HMRC and the position cannot be defended, my fee is returned.

How to Start: Initial Assessment

Before engaging in the formal process, I need to understand your specific position. Please contact me via email with an outline of your circumstances.
I will give you a detailed explanation of your situation for free.
If you subsequently require indemnified advice, we can then discuss the next steps.

About: People usually come to me with complex questions their solicitor cannot answer, and after I clarify their position by email, they may leave a review or charitable  donation, or, if a formal letter of advice is needed, I provide one for a fee that reflects both the expertise and the responsibility of defending that advice if a tax authority later enquires.

Below is an email exchange where someone asked a difficult question, and I have responded as clearly and accurately as I can based on the facts given.

Table of Contents

Asbestos / contamination

Asbestos / contamination

Annexes & subsidiary dwellings

Agricultural / land

Company purchases & structuring

Asbestos / contamination

Asbestos / contamination

Asbestos / contamination

Asbestos / contamination

Asbestos / contamination

Asbestos / contamination

Asbestos / contamination

Asbestos / contamination

Asbestos / contamination

Assess habitability or property condition for classification | Top ↑

Asbestos / contamination

Damp / mould

Derelict / severely damaged

General

LBTT-specific

Uninhabitable / Mudan

Unsafe / prohibition

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Avoid paying higher rates / avoid ADS / structure purchase | Top ↑

General

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Check eligibility for relief (FTB, MDR, mixed-use, trader relief, etc.) | Top ↑

Annexes & subsidiary dwellings

Auction purchases

Company purchases & structuring

Deeds / co-ownership / trust

Derelict / severely damaged

First-time buyer rules

General

HMRC enquiries / appeals

LBTT-specific

LTT-specific

Non-functional facilities

Probate / inheritance

Property trader relief

Uninhabitable / Mudan

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Check if tax is correct / Understand correct SDLT/LTT rules | Top ↑

Agricultural / land

Annexes & subsidiary dwellings

Asbestos / contamination

Deeds / co-ownership / trust

Development / planning

General

LBTT-specific

LTT-specific

Mixed-use classification

Non-functional facilities

Probate / inheritance

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Company structuring / incorporation / property transfers | Top ↑

Company purchases & structuring

General

Mixed-use classification

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Correct solicitor mistakes / amend return | Top ↑

Deeds / co-ownership / trust

General

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Cross-border impact (overseas property, residence rules) | Top ↑

General

Probate / inheritance

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Deal with HMRC enquiries / appeals / compliance checks | Top ↑

Derelict / severely damaged

HMRC enquiries / appeals

Uninhabitable / Mudan

Unsafe / prohibition

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Determine rates on unusual or complex transactions | Top ↑

Company purchases & structuring

Deeds / co-ownership / trust

General

LBTT-specific

LTT-specific

Mixed-use classification

Probate / inheritance

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Linked transaction treatment / combining titles / apportionment | Top ↑

Auction purchases

Company purchases & structuring

General

Mixed-use classification

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Obtain specialist advice / book consultation | Top ↑

General

LBTT-specific

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Recover overpaid tax (refund / reclaim / overpayment relief) | Top ↑

Asbestos / contamination

Auction purchases

Boiler / essential services

Damp / mould

Derelict / severely damaged

Fire damage

General

HMRC enquiries / appeals

Probate / inheritance

Refunds / overpayment relief

Uninhabitable / Mudan

Unsafe / prohibition

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Timing rules (3-year, 12-month, 9-month, etc.) | Top ↑

Boiler / essential services

LBTT-specific

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Understand documentation and process (forms, TR1, agent authority) | Top ↑

Annexes & subsidiary dwellings

Auction purchases

Company purchases & structuring

Deeds / co-ownership / trust

General

HMRC enquiries / appeals

LBTT-specific

LTT-specific

Mixed-use classification

Probate / inheritance

↑ Back to Top