HMRC v Gerald and Sarah Lee: A Case for Private Residence Relief
The article discusses the HMRC v Gerald and Sarah Lee case, providing insights into the application of Private Residence Relief (PRR) in property redevelopment situations, highlighting the complexities, HMRC's interpretation, the Lees' appeal, the First Tier Tribunal's decision, and the...
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...
Sangeeta Modha v. HMRC: Mixed Use Property in SDLT
The Sangeeta Modha v. HM Revenue & Customs case emphasizes the importance of meticulous evaluation in determining Stamp Duty Land Tax liability, shedding light on factors like layout, extent, and legal considerations for properties adjacent to dwellings.
James Faiers v HMRC: SDLT Property Classification & It’s Implications
In the case of James Faiers v HMRC, the Upper Tribunal Tax ruled that despite a commercial electricity network on the property, the residential classification for Stamp Duty Land Tax (SDLT) applied. This decision underscores the importance of assessing the...
Applicability of SDLT Refund in Smith Homes 9 Ltd v HMRC
In a Stamp Duty Land Tax case, an appellant sought relief for overpaid tax due to misclassification under Multiple Dwellings Relief. HMRC applied for a strikeout, citing a time-limit mistake, but the tribunal, recognizing procedural issues, refused the strikeout. The...
Analyzing D.K. Sexton & E.R. Sexton’s Non-Residential Garden & Grounds
In the recent SDLT case of Danielle Katie Sexton and Emma Rachel Sexton, disputing the residential classification of a London flat, the Tribunal ruled in favor of HMRC. The decision emphasizes the importance of accurate property classification for SDLT, recognizing...
T & Z Suterwalla v HMRC: Residential and Non-Residential Property for SDLT
In a recent SDLT appeal, Mr. and Mrs. Suterwalla successfully contested HMRC's classification of their property as entirely residential. The decision highlighted factors like the paddock's commercial use and separate registration, offering insights into SDLT complexities and considerations for land...
Know the Case of Gary Withers v HMRC: Mixed Use Property
In the Gary Withers vs. HMRC case, the SDLT classification of Lake Farm was contested, focusing on whether the land was residential or mixed-use. Withers prevailed, highlighting the distinction between dwelling grounds and land used commercially or for environmental purposes....
Multiple Dwellings Relief: Andrew and Tiffany Doe v HMRC
In a significant tax case, an appellant challenged the denial of multiple dwellings relief (MDR) for a residential property under Stamp Duty Land Tax. The property, a detached house with an annexe, raised questions about its classification as a single...
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