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MDR


Private client review for April 2024 premium
Card image Sam Epstein
Card image Edward Reed
Recent decisions on mixed use SDLT, taxpayer behaviour and the meaning of ‘service’ under the remittance basis rules are reviewed by Edward Reed and Sam Epstein (Macfarlanes).
17 April 2024
Other cases that caught our eye: 5 April 2024 premium
Application to strike out MDR claim rejected: HMRC has had a high level of success in appeals involving multiple dwelling and mixed used SDLT reliefs. In Newsand Ltd v HMRC [2024] UKFTT 221 (TC) (13 March 2024), HMRC sought to build on those...
2 April 2024
HMRC v D Ridgway premium
Upper Tribunal rules against mixed use determination.
20 February 2024
What exactly is a ‘land transaction’ for SDLT purposes? premium
Card image Paul Clark
Card image John Shallcross
The meaning of ‘land transaction’ is more important than ever. Paul Clark (Cripps) and John Shallcross (Blake Morgan) explore the issues, with examples.
16 November 2023
SDLT linked transactions: a long-term relationship premium
Card image Leigh Sayliss
Leigh Sayliss (Memery Crystal) considers the effects that changes in one linked transaction can have on others.
16 November 2023
Dower: SDLT and multiple dwellings
Card image Peter Vaines
When microwave meals aren’t enough.
11 October 2022
EDITOR'S PICKstar
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Jumpman Gaming Ltd v HMRC
30 September 2026
IN BRIEFRSS Read all
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