Weekly case highlights ― 19 August 2024

Produced by a Tolley Owner-Managed Businesses expert

Owner-Managed Businesses

Guidance

These are our brief notes and thoughts on cases published in the last week or so which caught our eye and are likely to be of particular interest to tax practitioners. Full case reports and commentary on most of these cases will be included within our normal reference sources in the coming weeks.

SDLT

James Winfield v HMRC

There have been so many cases where claims for multiple dwelling relief have failed that it comes as something of a surprise to find one in which the taxpayer was successful.

But it does reinforce the important point that the relief is an entirely legitimate one and that in the right circumstances taxpayers can benefit from it, at least for acquisitions before the relief was abolished

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