SDLT mixed use rates, procedural issues, taxpayer confidentiality and HMRC ‘fishing expeditions’ are among the topics reviewed by Edward Reed and Hannah Kalveks (Macfarlanes).
SDLT: further HMRC victory in relation to ‘mixed use’ rates
Readers may recall our comments on mixed-use SDLT rates in recent issues. Two more cases have now developed the discussion further: Faiers v HMRC [2023] UKFTT 297 (TC) concerns land affected by electricity apparatus which has not previously been the subject of any judicial decision; and in The How Development 1 Ltd v HMRC [2023] UKUT 84 (TCC) the Upper Tribunal (UT) found several errors of law in the First-tier Tribunal’s (FTT’s) decision relating to a woodland area.
In Faiers the taxpayer bought a house with grounds through which a commercial electricity distribution network ran comprising a pole and two cables over the property. The taxpayer had originally paid SDLT at the...
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SDLT mixed use rates, procedural issues, taxpayer confidentiality and HMRC ‘fishing expeditions’ are among the topics reviewed by Edward Reed and Hannah Kalveks (Macfarlanes).
SDLT: further HMRC victory in relation to ‘mixed use’ rates
Readers may recall our comments on mixed-use SDLT rates in recent issues. Two more cases have now developed the discussion further: Faiers v HMRC [2023] UKFTT 297 (TC) concerns land affected by electricity apparatus which has not previously been the subject of any judicial decision; and in The How Development 1 Ltd v HMRC [2023] UKUT 84 (TCC) the Upper Tribunal (UT) found several errors of law in the First-tier Tribunal’s (FTT’s) decision relating to a woodland area.
In Faiers the taxpayer bought a house with grounds through which a commercial electricity distribution network ran comprising a pole and two cables over the property. The taxpayer had originally paid SDLT at the...
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:
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