cannon-chambers-logo
Menu

FIANDER AND BROWER V HMRC [2021]

This was the appeal to the Upper Tribunal in the first appeal case relating to multiple dwellings relief from SDLT. The appeal raised the awkward issue of a disagreement between the appellants and the judge at first instance over what one of the appellants had said when Cannon Chambers questioned her under oath and the appropriate procedure for dealing with that conflict on appeal when no recording of her evidence had been made. The first instance of appeal was an in-person hearing at Taylor House in London where no recordings are made. The issue would not of course have arisen if the hearing had taken place using the tribunal’s video hearings platform because a video recording of the appellant’s evidence would be available to resolve any conflict with the judge’s notes.

Read the full decision here.

Click here to view our latest notable cases.

You might also be interested in...

L-L-O CONTRACTING LIMITED AND OTHERS V HMRC [2025] UKUT 00127 (TCC)

This was the hearing before the Upper Tribunal of the appellants' claims for overpayment relief from SDLT under paragraph 34 Schedule 10 FA 2003 in circumstances where the appellants had failed to claim Multiple Dwellings Relief ("MDR") in their return or in an amendment to their return, within 12 months...

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...
Contact Us