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.
BRANDBROS LIMITED V HMRC [2021]
This decision addresses the effect for SDLT purposes of the grant of a commercial lease over the garage of a residential property by the purchaser on the day of completion and whether that had the effect of causing the property purchased to be treated as mixed-use. The FTT held in…MR AND MRS MULLANE V HMRC [2021]
This case was about multiple-dwellings relief and it contains a number of judicial comments favourable to taxpayers claiming MDR in the context of an annexe that is joined to the main dwelling. However, the suggestion that an intention to let the annexe out is necessary to claim MDR is quite…MAS Fabrics Hong Kong Limited v HMRC [2021]
Patrick Cannon represented the taxpayer company in this penalty appeal and the decision reveals the difficulty that taxpayers may sometimes experience when relying on their professional adviser to argue that they took reasonable care when relief from the 15% rate of SDLT is mistakenly claimed. Read the full decision here.…HYMAN, PENSFOLD AND GOODFELLOW V HMRC [2021]
In this appeal, Cannon Chambers represented the taxpayers in their appeal to the Upper Tribunal which argued that their property purchases should have been classified as of mixed residential and non-residential land and so should have been liable to the lower rates of SDLT in Table B.’ We relied on…PAUL AND JANE WILKINSON V HMRC [2021]
In this appeal, I represented the taxpayers Paul and Jane Wilkinson in their appeal against HMRC’s refusal to allow a claim for multiple-dwellings relief from SDLT. The decision contains detailed comment and analysis from Judge Bowler on the application of the definition of “dwelling” for MDR to the detailed facts…Contact Us
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