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 […]
What is a First Tier Tax Tribunal?
A tax tribunal functions like a court, it hears both sides of an argument before making a ruling. Tax tribunals are independent entities and are not controlled by HMRC. How do I start an appeal at the First-Tier Tax Tribunal? You must submit the appeal using an online form. You will also need a scan […]
Another Tribunal Win for Relatus
Nicole Behenna-Renton v HMRC TC/2024/01660 Date of Decision: 3 April 2025 This was a comprehensive win in an appeal about whether Multiple Dwelling Relief (MDR) applied to the Taxpayer’s purchase of a residential property which had an annex separated from the main dwelling by an internal door. The FTT considered the evidence provided by the […]
SDLT Compliance Check Assistance
SDLT claims firms leave Taxpayers in the lurch With the abolition of Multiple Dwelling Relief on 1 June 2024 came the departure of a number of SDLT claims firms who had previously been a driving force behind amendments to SDLT returns claiming the relief. HMRC not slowing down Despite the abolition of the relief […]
