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Makes available the latest paragraphs for you to consider including in your CQS CPMS Policy.
text for CQS CPMS Policy:
CQS Policy: Spurious SDLT Repayment Claims
Change Date : 25/08/2025 | 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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