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.
Nick Garner
Professional Indemnified Advice
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.
Stamp Duty Reclaims: Do You Qualify?
Overpayments of Stamp Duty (SDLT), LTT, or LBTT happen for many reasons—not just on complex investment deals. You may be owed a refund if you purchased a property that was uninhabitable or mixed-use, or if you are an individual who incorrectly paid the Higher Rate surcharge on a new home.
✅ Common Claim Reasons
- Higher Rate Error? Surcharge paid in error.
- Uninhabitable? Property not suitable for use.
- Mixed-Use? Residential & commercial elements.
- Annexes? Multiple Dwellings Relief (MDR) issues.
📅 Time Limits
- SDLT (England/NI): Purchased in last 4 years.
- LTT (Wales): Purchased in last 4 years.
- LBTT (Scotland): Purchased in last 5 years.
Our Terms: Risk-Free Reclaims
No Win, No Fee
We assess and build the case for free. You only pay if the reclaim is successful.
15% Fee
Our fee is 15% of the sum reclaimed (No VAT). Competitive and transparent.
Clawback Protection
If HMRC ever claws back the refund, we repay our fees to you.
How the Claims Process Works
1. Contact Me
Start the conversation. Simply email or call me about your claim. We will discuss your circumstances to see if a refund is possible.
2. Claim Evidence
Show us your proofs. Send us pictures, videos, or documents. We assess everything for free (usually within 24 hours) and give you an honest opinion.
3. We Prepare
Strictly 'No Win, No Fee'. If you are happy to proceed, we prepare the robust technical file (typically 60-120 pages). We take on the risk.
4. Send to HMRC
Refund First, Fee Later. We submit the claim. Refunds typically arrive in 6 to 9 weeks. You only pay our fees if and when your reclaim is successful.
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 or wish to proceed with a reclaim, we can then discuss the next steps.
"We have secured successful payouts on nearly 500 reclaim cases. Our consultants, condition assessors, and administrators diligently work to make sure your case is meticulously prepared and robust." — Nick Garner, Founder.
