A Complete Guide to Stamp Duty Refund
The UK government imposes Stamp Duty Land Tax (SDLT) on the acquisition of land and properties over a specified threshold value. SDLT is a crucial aspect of property transactions, often representing a significant expense for buyers. However, many may not...
Averdieck Case Analysis: Navigating SDLT and Public Rights of Way
The recent Tribunal decision highlights the importance of considering public rights of way for Stamp Duty Land Tax (SDLT) classification. Property owners and advisers must assess these factors carefully, emphasizing the need for professional guidance to ensure compliance and minimize...
Horton Hall SDLT Case: Residential vs. Non-Residential Dispute
The tribunal ruled against an appeal seeking a Stamp Duty Land Tax refund, affirming that fields surrounding Horton Hall constituted residential property as appendages to the estate, dismissing claims of non-residential use at the transaction date.
L-L-O Contracting Ltd vs HMRC: A Case Study of Multiple Dwellings Relief
This article discusses a recent SDLT and MDR case, exploring the term "mistake" in tax relief claims with an emphasis on the importance of meeting legal requirements and the impact on eligibility for repayment.
Espalier Vs HMRC: Higher SDLT & Mixed Used Property
The Espalier Ventures Property (Lansdowne Road) Ltd. vs. HMRC case underscores the higher Stamp Duty Land Tax (SDLT) rate application, ruling that garages were part of a dwelling under the FA03 Para 18(3) and rights to communal gardens were linked...
Benjamin Cohen vs. HMRC: Higher SDLT Rate & Residence Dispute
Mr. Benjamin Cohen's appeal against HMRC's higher Stamp Duty Land Tax rate on Luna Court was dismissed. The tribunal ruled Sherrard Road did not qualify as his main residence, upholding the higher SDLT rate due to non-compliance with Schedule 4ZA's...
Fiander and Bower Vs HMRC: Interpreting Suitable Dwellings for MDR
Fiander and Bower V HMRC also known as The Hemingford House case revolves around the issue of whether a main house and an annex, both forming part of a residential property did not qualify for Multiple Dwellings Relief (MDR) ....
Henderson Acquisitions Ltd v HMRC: SDLT & Property Suitability Case
The Henderson Acquisitions Ltd v HMRC case delves into SDLT implications on properties amidst renovations, setting a precedent on the interpretation of 'suitable for use as a dwelling' and aligning taxation rates, offering insights for future property-related disputes.
Cooke & SC Properties Ltd. Vs. HMRC: Taxation & Partnership Dispute
The case of Cooke v. SC Properties Limited is a complex legal battle around taxation and the existence of a partnership. It revolves around two crucial issues: This case illustrates the complex nature of tax law and the importance of...
By using this website, you agree to our use of cookies to enhance your experience.
For more information, please see our Cookie Policy.
Close