Text for CQS CPMS Policy
CQS Policy: Spurious SDLT Repayment Claims
Purchase this policy: Stamp Duty Land Tax policy
- Change date
- 18/09/2025
- Word count
- 189
- Deployment measure
- 9/10
Rationale
Updated wording in light of the recent case of Mudan & Anor v HMRC. The Court of Appeal confirmed that housing in need of repair is chargeable at the residential rates of SDLT, and that repayment claims based solely on a property’s condition are not valid.
Fee earners must ensure clients are not misled into assisting clients making illegitimate SDLT refund claims based on the condition of a property. Following HMRC’s latest warning and the Court
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