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.
DAVIS and GUILBERT V HMRC
This was a successful appeal by the taxpayers involving an uninhabitable dwelling they had purchased in London SW3 in 2020. They said that the dwelling was uninhabitable because of several defects which rendered the property potentially dangerous but HMRC did not accept that the property was uninhabitable. The Tribunal carefully reviewed...MARIE GUERLIAN-DESAI V HMRC TC/2022/13097
This was an appeal about whether the purchase of a substantial dwelling house with 16.6 acres of garden and grounds that consisted of approximately 4 acres of private formal gardens and 12 acres of mature woodlands included land that was not garden or grounds of the dwelling so that the property...SIMON AND JOANNE HOLDING V HMRC TC/2020/02201
This was a decision about whether all the land sold with a country house extending to 40.6 acres formed part of the grounds of the dwelling so that the taxpayers' purchase of the property was wholly residential instead of mixed-use. Patrick Cannon represented the taxpayers in this in-person hearing in...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...Contact Us
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