SC Properties Ltd and Richard Cooke v HMRC [2022] UKFTT 214 (TC)

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...

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ANDREI TRETYAKOV V HMRC TC/2023/16164

This decision concerned an SDLT mixed-use appeal, i.e., whether the property in question was of mixed residential and non-residential use. The additional SDLT if the property was wholly residential was £484,250. It might be thought that genuine commercial use of a part of a building where the other parts were...

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