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DANIELLE AND EMMA SEXTON V HMRC TC/2022/00160

Patrick Cannon represented the taxpayers in this appeal relating to the purchase of a long lease of a flat which came with an easement allowing the use of a communal garden in a square adjacent to the building housing the flat.

The tribunal held that this was not a purchase of mixed-use land and the decision contains a helpful analysis of the meaning of “the main subject matter” of a land transaction in section 43(6) FA 2003

You can read the full decision here

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CHARLIE JOHNSON V HMRC TC/2024/00254

This was a successful appeal by the taxpayer about whether multiple dwellings relief ("MDR") from SDLT applied to his purchase of a residential property with a self-contained annex. In a carefully structured and considered decision the FTT reviewed the evidence thoroughly and held that HMRC's objections concerning the interconnecting doors and shared...

ANDREI TRETYAKOV V HMRC TC/2023/16164

This decision concerned an SDLT mixed-use appeal, i.e., whether the property in question was of mixed residential and non-residential use. The additional SDLT if the property was wholly residential was £484,250. It might be thought that genuine commercial use of a part of a building where the other parts were...

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