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SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

Published on: 23 July 2021
Published by: LexisPSL
  • SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Ladson Preston and AKA Developments v HMRC, the First-tier Tribunal (FTT) (Tax Chamber) held that multiple dwellings relief (MDR) did not apply to either an acquisition of land with planning permission or an acquisition of commercial buildings with planning permission where the buyer had dug bore holes. These two cases have been designated as lead appeals with two groups of appeals stayed behind them. or take a trial to read the full analysis.

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