A couple of further victories for HMRC on SDLT and a couple of victories for the taxpayer regarding information notices are among the developments reviewed by Edward Reed and Alice Mason (Macfarlanes).
SDLT: rights of way over residential property insufficient to create ‘mixed use’
In our March column we looked at the Court of Appeal’s decision in Hyman and others v HMRC [2022] EWCA Civ 185. The findings in that case were central to the discussion in Averdieck v HMRC [2022] UKFTT 374 (TC) and the taxpayers in both cases were represented by the same counsel.
Mr and Mrs Averdieck purchased a large home set in roughly 14 acres of extensive grounds for which they paid c.£3m. The case turned on the impact of a lane running along one of the boundaries of the property which provided access to a neighbouring farm and five residential homes. ...
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:
A couple of further victories for HMRC on SDLT and a couple of victories for the taxpayer regarding information notices are among the developments reviewed by Edward Reed and Alice Mason (Macfarlanes).
SDLT: rights of way over residential property insufficient to create ‘mixed use’
In our March column we looked at the Court of Appeal’s decision in Hyman and others v HMRC [2022] EWCA Civ 185. The findings in that case were central to the discussion in Averdieck v HMRC [2022] UKFTT 374 (TC) and the taxpayers in both cases were represented by the same counsel.
Mr and Mrs Averdieck purchased a large home set in roughly 14 acres of extensive grounds for which they paid c.£3m. The case turned on the impact of a lane running along one of the boundaries of the property which provided access to a neighbouring farm and five residential homes. ...
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:
f1dc7b1a-ffa1-4bc7-b492-3f4b8c14ee62.jpg?sfvrsn=b8086da2_1)
