In a landmark case known as PN Bewley Ltd vs The Commissioners for Her Majesty's Revenue and Customs, HMRC were challenged over the stamp duty surcharged introduced in April 2019 on second properties. They successfully reclaimed £6,000 on their £200,000 property. In a nutshell, they argued that due to necessary post-purchase works, the property wasn’t fit for use as a dwelling (i.e. home) at the time of purchase. The Court agreed with them.
Getting Your Money Back
HMRC reviews all Stamp Duty Land Tax (SDLT) applications individually. At Justizia, we offer a complimentary initial consultation to assess whether your property qualifies for an exemption, or refund, based on being uninhabitable for SDLT purposes.
We’ll gather crucial evidence such as photographs, builders’ quotes, improvement notices, and building surveys to strengthen your claim.