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.
SUTERWALLA v HMRC TC/2022/03979
This decision is a significant taxpayer win over whether a paddock was part of the grounds of a dwelling house for SDLT mixed-use purposes. The FTT accepted Patrick Cannon’s submissions that, on the evidence, a paddock abutting the garden of a dwelling house did not perform any function in relation…GUERLAIN-DESAI V HMRC TC/2022/13097
This was a successful application by Patrick Cannon to the FTT for the taxpayer to bring her appeal 42 days after the 30-day period for giving notice of appeal against a closure notice had expired. This was a mixed-use SDLT appeal, and HMRC had amended the taxpayer’s return to show…MUDAN V HMRC TC/2022/02868
This decision concerned whether a house that was unsafe to occupy at the effective date of the transaction was nevertheless “suitable for use as a single dwelling” and is notable for distinguishing and not following the approach in Bewley. Procedurally, the case was also notable for HMRC’s extraordinary but unsuccessful attempt…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…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…Contact Us
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