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.
MARIE GUERLAIN – 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...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...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...Contact Us
Fill out the form and we will be in touch to discuss how we can help. You can also WhatsApp or call us.
