Notable Cases
The members of Cannon Chambers relish representing their clients in the courts and tribunals and fighting their client’s corner whenever mediation is unsuccessful or a settlement is not possible. The following selection of their recent cases gives you a flavour of their work as advocates.
Mr & Mrs Michael v HMRC TC/2022/12710
Mr & Mrs Michael v HMRC TC/2022/12710 was an appeal involving a claim by the taxpayers that the property they had purchased was of mixed residential and non-residential land for stamp duty purposes due to the presence of a woodland of 3.5 acres at the back of their dwelling and…HARJONO & SANTOSO V HMRC TC/2023/00910
This decision concerned whether the purchase of a house, garden and a 1.5 acre paddock was of mixed residential and non-residential property for SDLT purposes because of the existence at the very point of completion of a commercial grazing lease over the paddock. Patrick Cannon represented the purchasers, and the…NEWSAND LIMITED V HMRC TC/2023/09861
This was an unsuccessful application by HMRC to strike-out the appellant company’s appeal to the FTT over whether its purchase of a commercial building in Peterborough for £6.7m with consent for flats and where work had started on the day of completion, qualified for multiple dwellings relief (“MDR”). HMRC argued that…BONSU V HMRC TC/2022/11430
This was a mixed residential and non-residential use SDLT appeal involving the acquisition of a flat with the right to use a communal garden in which Patrick Cannon represented the appellant taxpayer. In deciding that the acquisition was wholly residential and therefore taxable at the rates in Table A of section…MARIE GUERLAIN-DESAI V HMRC TC/2022/13097
This was an application by HMRC for an extension of time in which to file their Statement of Case 64 days late. The FTT recited the familiar three-stage test in Martland [2018] UKUT 178 (TCC) for considering an application for an extension of time, i.e., (1) establish the length of the…Contact Us
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