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 […]

Uninhabitable or in need of repair?

An area rife with misleading advice and false claims is that of uninhabitable properties and it is an area that HMRC are intent on cracking down on.  HMRC’s own guidance states that: “A very high proportion of the SDLT repayment claims that HMRC receives in relation to this area are wrong. Customers should be cautious […]