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 […]

HMRC Penalties

It is important to pay the correct amount of SDLT at the right time to avoid any penalties.  Getting it wrong or deliberately underpaying SDLT can lead to hefty penalties. When could a penalty be charged? There are two main types of penalties for SDLT: What are the late filing and/or payment penalties? The SDLT […]

That’s Interesting…

Most Taxpayers and conveyancers will be aware of the fact that HMRC can charge penalties for an incorrect SDLT return or amendment resulting in a loss of tax, but what is often overlooked is that HMRC will also charge interest on any sums of underpaid tax from the date the tax was due until the […]

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 […]