SDLT

Calculating CJRS payments: We have seen a number of cases recently concerning the furlough (CJRS) scheme. Most of these have been about whether an employee meets the eligibility requirements. Ark Angel Ltd v HMRC [2023] UKFTT 705 (TC) (4 August 2023)...

Nisha Majumdar

Edward Reed

Edward Reed and Nisha Majumdar (Macfarlanes) review recent cases on reasonable excuse, HMRC fishing expeditions and the SDLT mixed-use rate.

Hannah Kalveks

Edward Reed

SDLT mixed use rates, procedural issues, taxpayer confidentiality and HMRC ‘fishing expeditions’ are among the topics reviewed by Edward Reed and Hannah Kalveks (Macfarlanes).

Hriday Munim

Edward Reed

Two victories for HMRC over claims for SDLT relief and another couple of wins in relation to discovery assessments, are among the developments reviewed by Edward Reed and Hriday Munim (Macfarlanes).

Alice Mason

Edward Reed

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).

Peter Vaines

When microwave meals aren’t enough.

Sophie Aitmehdi

Edward Reed

Edward Reed and Sophie Aitmehdi (Macfarlanes) report on several of the most interesting recent tribunal decisions in the private client sphere.

Edward Reed

Ross Pizzuti-Davidson

Several recent case decisions in the private client arena, including the correct interpretation of the ‘place of effective management’ tie-breaker test, are examined by Edward Reed and Ross Pizzuti-Davidson (Macfarlanes).

Max Schofield

Max Schofield (3PB Barristers) examines five decisions of the First-tier Tribunal addressing appeals concerning SDLT multiple dwellings relief.

Simon Howley

When it comes to trusts, is it the trustees or the beneficiaries who are treated as the purchaser for SDLT purposes? Simon Howley (Bell Howley Perrotton) provides a refresher guide.

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