Fanning (appellant) v HM Revenue & Customs (respondent)

Wednesday 1 March 2023

This is a second appeal. By appellant’s notice filed on 31 March 2022, the applicant tax payer appeals the Upper Tribunal Decision of Miles J and Judge Richards dated 21 January 2022, whereby they dismissed his appeal against the decision of the First-tier Tribunal.

The applicant appealed against a Decision of the FTT (Tax Chamber) dated 9 July 2020, whereby they dismissed the applicant’s appeal against a discovery assessment for £250,000 in respect of Stamp Duty Land Tax (‘SDLT’) chargeable on the purchase of a residential property, holding that a SDLT avoidance scheme he implemented was ineffective.

View hearing:

Part 1

Part 2