SDLT Cases
Case Law, SDLT Case Law
Defeating an SDLT Discovery Assessment Through the Hypothetical Officer Test
In Madsen v Revenue and Customs [2026] UKFTT 615 (TC), the First-tier Read more...
Property Tax, SDLT Case Law
Pre-Sale Solvent Liquidation Preserves SDLT Group Relief Without Triggering Anti-Avoidance Rules
A recent decision of the First-tier Tribunal (FTT) in HC-One No.1 Ltd Read more...
HMRC, SDLT Case Law, Stamp Duty Land Tax
Whether a Paddock Forms Part of the “Grounds” of a Dwelling for SDLT Purposes
The case of Ferguson & Anor v Revenue and Customs [2026] UKFTT Read more...
SDLT Case Law, Stamp Duty Land Tax
SDLT and the “Grounds” Question: When Does a Trout Stream Divide Residential from Non-Residential Land?
The Upper Tribunal (Tax and Chancery Chamber) (UT) on 13 March 2026 Read more...
CGT Cases
Case Law, CGT Case Law, LBTT Case Law, SDLT Case Law
Exceptional Circumstances in Main Residence Relief: UK Tax Comparison
When you purchase a new main residence before selling your previous one, [...]
Capital Gains Tax, CGT Case Law, HMRC, Private Residence Relief
Andrew Nunn v HMRC: Complexities CGT and PRR
Property transactions can harbour many tax complexities. This has recently been illustrated [...]
CGT Case Law, Private Residence Relief, Property Development, Property Tax, UK Resident
HMRC v Gerald and Sarah Lee: A Case for Private Residence Relief
In UK property taxation, the issue of Private Residence Relief (PRR) often [...]
Capital Allowances, CGT Case Law
A Case Review of Hora Tevfik v The Commissioners for Her Majesty Revenue
In the ever-evolving landscape of property law and taxation, the case of [...]