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.

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...

CHARLIE JOHNSON V HMRC TC/2024/00254

This was a successful appeal by the taxpayer about whether multiple dwellings relief ("MDR") from SDLT applied to his purchase of a residential property with a self-contained annex. In a carefully structured and considered decision the FTT reviewed the evidence thoroughly and held that HMRC's objections concerning the interconnecting doors and shared...

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.

Email

[email protected]

Phone

+44 (0)020 4539 6731

Video Call

Video calls available

Stamp Duty Land Tax

Tax Investigations

Private Client