Stamp Duty Land Tax (SDLT) can be a confusing area, especially when dealing with run-down or damaged properties. A recent Court of Appeal ruling in the case Mudan v HMRC ([2025] EWCA Civ 799) brings important clarity to the residential SDLT rules, especially regarding properties in poor condition at the time of purchase. Background to...
HMRC has launched an enforcement campaign targeting tax agents who claim repayment of stamp duty land tax (SDLT) because the property needs extensive repairs, is uninhabitable, and therefore not liable to residential SDLT. HMRC’s stance is based on the recent England and Wales Court of Appeal decision in Mudan v HMRC (2025 EWCA Civ 799), which agreed with...
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Copyright by CareAccountancy. All rights reserved.
