Mudan v HMRC Appeals Court – Defining uninhabitable property for stamp duty purposesNick2025-07-09T13:51:37+00:0009/07/2025|
Mudan v HMRC Upper Tribunal – Defining uninhabitable property for stamp duty purposesNick2025-08-06T14:14:10+00:0009/10/2024|
Procedure Case: Appeal Dismissed: Closure Notice Confirms Stamp Duty Land Tax Inquiry Opened on Time; Property Not Deemed Replacement ResidenceNick2024-03-04T14:22:07+00:0004/03/2024|
Avoidance Case: Tribunal Empowered to Issue Closure Notice: Balancing HMRC’s Tax Collection with Taxpayer RightsNick2024-03-04T13:52:39+00:0004/03/2024|
Avoidance Case: Tribunal Defines Legal Principles for SDLT Avoidance Schemes in Property Acquisition by ShareholdersNick2024-03-04T13:37:39+00:0004/03/2024|
Avoidance Case: HMRC’s Enquiry Validity Upheld, No Time Limit for Closure NoticeNick2024-03-04T13:21:56+00:0004/03/2024|
Avoidance Case: Tribunal Clarifies SDLT Laws, Emphasising Timing, Nature of Transactions, and Statutory ObligationsNick2024-03-04T13:16:24+00:0004/03/2024|
Avoidance Case: Legal Precedents Set in Landmark Case on SDLT Interpretation and Anti-Avoidance MeasuresNick2024-03-04T13:07:03+00:0004/03/2024|
Avoidance Case: Scrutiny of Connected Party Transactions, Annuity Valuation Limits, and Anti-Avoidance ProvisionsNick2024-03-04T12:50:03+00:0004/03/2024|
Avoidance Case: Key Legal Principles Defined for HMRC’s SDLT Discovery Assessments and Assessment LimitationsNick2024-03-04T12:39:35+00:0004/03/2024|
Avoidance Case: HMRC Authorised to Issue Discovery Assessments for SDLT UnderpaymentsNick2024-03-04T09:33:20+00:0004/03/2024|
Avoidance Case: Tribunal Confirms HMRC Authority: Discovery Assessments Valid Despite Officer IdentificationNick2024-03-04T09:25:07+00:0004/03/2024|
Avoidance Case: SDLT Avoidance Schemes Ineffective Despite Retrospective LegislationNick2024-03-04T09:19:29+00:0004/03/2024|
Avoidance Case: Lease Transfer Ineligible for SDLT Group Relief, Market Value Assessment RequiredNick2024-03-04T09:17:04+00:0004/03/2024|
Procedure Case: Key Legal Precedents Set in Tax Filing Case: Defining ‘Reasonable Excuse’ and Taxpayer ResponsibilitiesNick2024-03-04T09:00:32+00:0004/03/2024|
Procedure Case: Eligible for SDLT Repayment Due to Contingent Transaction ConsiderationNick2024-03-04T08:53:01+00:0004/03/2024|
Procedure Case: Dispute Arises Over Validity of Relief Claim Beyond 12-Month Window for Real Estate CompanyNick2024-03-04T08:44:07+00:0004/03/2024|
WRA Procedure Case: Lack of Funds Not Valid Excuse for Late LTT PaymentNick2024-03-04T08:38:51+00:0004/03/2024|
Procedure Case: Company Did not Take Reasonable Care Submitting SDLT ReturnNick2024-03-04T08:32:11+00:0004/03/2024|
Procedure Case: Procedural Issues Not Grounds for SDLT ChallengeNick2024-03-04T08:24:11+00:0004/03/2024|
Procedure Case: Ignorance of Filing Requirements Not Accepted as Excuse for Late Submission of SDLTNick2024-03-04T08:12:42+00:0004/03/2024|
Procedure Case: Classification of Reservation Agreements and Linked TransactionsNick2024-03-03T10:36:04+00:0003/03/2024|
WRA Higher Rate Case: Joint Property Purchase with Family Member Could Trigger Higher LTT Tax RatesNick2024-03-03T09:50:24+00:0003/03/2024|
WRA Higher Rate SDLT Case: Legal Tribunal Upholds Higher LTT Rate; Penalty for Inaccurate Reporting Upheld, RecalculatedNick2024-03-03T09:43:06+00:0003/03/2024|