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JAMES FAIERS V HMRC TC/2021/02112

This decision of the FTT turned on whether the presence of a pole and electricity cables overflying a garden meant that the part of the garden affected was not a residential property for SDLT purposes. The taxpayer was represented by Patrick Cannon, and the decision contains a useful survey of the decisions of the tribunals and the Court of Appeal on the meaning of “garden or grounds” within section 116(1)(b) FA 2003.

The decision helpfully explains the principles to be applied in deciding whether the property acquired is of mixed residential and non-residential use or not. The decision also considers the extent of any commercial use needed before the land affected will not form a part of the garden or grounds of the dwelling.

You can read the full decision here

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BURLEY V HMRC [2025] UKFTT 989 (TC)

This appeal concerned the assignment by the taxpayer of his rights to the income from two film trading partnerships to an LLP of which he and his company were members. The company became entitled to the income which arose from the assignments, after the loan obligations taken out by the taxpayer...

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...
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