HMRC Cracks Down on Uninhabitable Property SDLT Claims: What Homebuyers Need to Know

HM Revenue & Customs (HMRC) has issued a clear warning to homebuyers and taxpayers regarding Stamp Duty Land Tax (SDLT) refund claims based on properties being “uninhabitable at the time of purchase.” The move follows a surge in claims—many of which were made on the advice of third-party firms marketing to buyers seeking to reduce […]

Relatus continue our winning streak against HMRC

Smith and Smith v HMRC TC/2024/02856 This was another successful appeal on behalf of our clients concerning a property with a detached annex which HMRC argued was not suitable for use as a single dwelling meaning that the Taxpayers’ claim for Multiple Dwelling Relief (MDR) was rejected. Facts The property consisted of a 5 bedroomed […]

Another loss for HMRC!

Crocker and Edwards v HMRC TC/2024/04639/V This was a case where the Tribunal made their decision immediately following the parties submissions and the parties agreed for a short decision to be published on the basis that the decision was based on the specific facts of this appeal. Background The appeal was in relation to the […]

Dishonest Tax Agents- Are they on borrowed time?

We have all heard the horror stories about dishonest tax advisors encouraging clients to enter into aggressive tax avoidance schemes which are doomed to fail and then disappearing leaving the Taxpayer to face the wrath of HMRC and the inevitable financial penalties, but what are HMRC planning to do to protect innocent taxpayers? Last year, […]