Market leading insight for tax experts
View online issue

Other cases that caught our eye: 13 May 2021

Dwelling for SDLT purposes

Mullane (26 April 2021) is yet another failed claim for SDLT multiple dwellings relief (MDR). This time the FTT held that a former coach house connected to the main house by a glass conservatory was not suitable for use as a dwelling. The FTT followed Fiander and Brower which requires an objective determination of the physical attributes of the property at the relevant time of the transaction. Here the kitchen facilities were not sufficient for use as a dwelling. Read the decision.


Employment v self-employment

In G Phillips [2021] UKFTT 91 (TC) (31 March 2021) the FTT upheld HMRC's decision that Mr Phillips was self-employed. The strong factors were the email exchanges between the parties as to their relationship the payments made to him his freedom to decide which clients and insurers to approach and his retention of IP rights in...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top