A most excellent SDLT case

HMRC get a real spanking from the judge : http://financeandtax.decisions.tribunals.gov.uk/judgmentfi

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ALISK
By atleastisoundknowledgable...
01st Feb 2019 17:01

To summarise do no one else has to read it ...

Dilapidated bungalow bought to be demolished & rebuilt.

1. HMRC didn’t put all evidence in their submission
2. HMRC made irrelevant arguments to try and win points in court.
3. Retired RICS surveyor onnoanel said “clearly unsuitable as a dwelling”.
4. Taxpayer declared SDLT on property, not land, so was refunded.

Boom.

Good to see the judge calling HMRC on #1 & #2

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