HMRC case study – UK Property Accountants

Navigating the Legal Landscape: Bolt Ltd vs HMRC in the TOMS Saga

The legal saga between Bolt Services UK Limited (referred to as ‘Bolt’) and The Commissioners for His Majesty’s Revenue and Customs (HMRC) has brought to the forefront crucial questions regarding the Value Added Tax (VAT) treatment of mobile ride-hailing services....

January 3, 2024

Stamp Duty Land Tax Tax

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...

November 15, 2023

Stamp Duty Land Tax Tax

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.

November 13, 2023

Stamp Duty Land Tax Tax

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.

November 2, 2023

Blog Stamp Duty Land Tax Tax

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...

October 24, 2023

Capital Gains Tax Tax

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...

October 18, 2023

Income Tax Tax

Mullens vs. HMRC: Taxation Dispute Over £40 Million Payments

The Mullens vs. HMRC case unfolds a legal battle over £40 million payments, highlighting the significance of transparent tax reporting and the repercussions of deliberate tax omissions and inconsistencies.

October 13, 2023

Stamp Duty Land Tax Tax

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...

October 13, 2023

Stamp Duty Land Tax Tax

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) ....

October 12, 2023

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