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 […]