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 […]

SDLT – Newbuild Incentives

SDLT is payable on a new build property in the same way as any residential property but there are some additional considerations which could reduce a purchaser’s SDLT. Developer Incentives Many developers will offer a potential purchaser of a new build property one or more incentives to make the property more attractive and they will […]