18 St John Street’s Christopher McNall succeeds in upper tribunal in £1.9M stamp duty appeal.
In its decision, the Upper Tribunal allowed HMRC’s appeal against the decision of the First-tier Tribunal that Mr Candy was entitled to reclaim £1.9m of stamp duty land tax in relation to Gordon House, Chelsea – one of London’s most beautiful Georgian houses, situated in the grounds of the Royal Hospital Chelsea.
In their decision, Mellor J and Judge Andrew Scott accepted HMRC’s argument that a Stamp Duty Land Tax return could not be amended more than 12 months after its submission. Their decision is wide-ranging including a discussion of the relevant principles of statutory interpretation, and arguments about double taxation.
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Christopher specialises in disputes about tenanted and freehold farms and land (and especially agricultural tenancies under the Agricultural Holdings Act 1986), taxation (especially of agricultural land), proprietary estoppel, and inheritance.
He has appeared in many leading agricultural and tax cases in the Court of Appeal, the High Court, the Agricultural Lands Tribunal, and the First-tier Tribunal. He is Chairperson of the Agricultural Lands Tribunal for Wales, a Deputy District Judge, and a fee-paid Judge of the Tax and Property Chambers of the First-tier Tribunal.
Christopher was Consultant Editor for the ‘Agricultural Holdings and Allotments’ title in the 2018 edition of Halsbury’s Laws of England and writes the ‘View from the Bar’ column for the Agricultural and Rural Affairs section of Practical Law. His book, ‘A Practical Guide to Agricultural Law and Tenancies’, was published recently.