CASES

Upper Tribunal applies conforming interpretation of exit tax legislation.

SDLT overpayment claim refused.

SDLT MDR claim denied: Shine Business Ltd v HMRC [2024] UKFTT 894 (TC) (7October) is another in the long line of cases on the now-abolished SDLT multiple dwelling relief. Like all such appeals the decision is highly fact dependent. The FTT,...

Upper Tribunal upholds FTT decision on when interim dividend was ‘paid’.

Company did not commence trading before EIS deadline.

Property was suitable for use as a dwelling for SDLT purposes.

VAT on legal services.

RD tax credits denied: In Strictly Money Ltd v HMRC [2024] UKFTT 866 (TC) (20 September), the judge dismissed the entire RD claim on the basis that no meaningful work was done in respect of the 1.4m expenditure on which...

Reliance on advisers held not to be reasonable excuse.

Mixed-use rates of SDLT applied.