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ROBERT DAVID GEORGE RACHEL CLAIRE GEORGE VS THE COMMISSIONERS FOR HMRC

This was a decision of Judge Poon on an appeal for a claim for multiple dwellings relief that was heard before the Upper Tribunal’s decision in Fiander and Brower but delayed by the judge to take account of the Upper Tribunal’s decision. The decision has some detailed remarks on the need for kitchen facilities before accommodation can qualify as a dwelling for MDR purposes.

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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