CASE STUDY 1 — BEWLEY

AMOUNT REFUNDED: £6,000
A purchaser bought a bungalow in poor condition (derelict internally, asbestos present, heating removed) and paid the higher SDLT surcharge for an additional residential property. The First-tier Tribunal held the house was not suitable for use as a dwelling at completion, so the higher surcharge did not apply — the purchaser successfully reclaimed circa £6,000 on a £200,000 transaction.

CASE STUDY 2 — CHRISTIAN CANDY

AMOUNT REFUNDED: c. £1.92 million (plus interest)
This high-profile tribunal dispute concerned a complex, high-value property transfer and whether the taxpayer’s late refund claim was allowable. The First-tier Tribunal ruled in favour of the taxpayer, allowing a substantial repayment of SDLT (reported at approx. £1.92m) and interest — a decision that has been widely reported and analysed in the tax press. (Note: this case is legally complex and has generated subsequent coverage and commentary.)

CASE STUDY 3 - Family Home Annex – West London

AMOUNT REFUNDED: £13,400

Our clients, James and Emma, bought a two‑bedroom home in West London with the intention of building an annex for Emma’s elderly parents. Initially, the stamp duty obligation (“SDLT”) was treated as if the whole property were a single dwelling, at the higher rate. They were unaware that the additional structure—dedicated for family use—might qualify for subsidiary dwelling relief.
At Stamp Duty Tax we reviewed their purchase contract, annex plans and usage details. We prepared the documentation to show that the annex counts as a separate dwelling for the purposes of relief, submitted the application to HMRC, and followed up until the reassessment was complete.
In the end, James and Emma benefited from a refund of £13,400 in overpaid SDLT and a lower overall liability going forward. They said: “We didn’t know an annex relief existed – Stamp Duty Tax found it for us and made everything straightforward.”
The result freed up funds they directed towards finishing the annex interior, giving their extended family a comfortable living space without the heavy extra cost of duty.

CASE STUDY 4-Manchester City Centre

AMOUNT REFUNDED: £48,000
A regional developer based in Manchester purchased a commercial building in the city centre with planning permission to convert part of it into residential apartments and retain some retail units. The SDLT on the purchase was initially assessed applying the full residential‑use rate, because the residential element dominated the planning description.
Stamp Duty Tax took over, analysing the purchase documents, planning consents, and usage split. We submitted a claim to HMRC arguing that the property constituted mixed use (commercial + residential) and thus qualified for the lower mixed‑use rate rather than purely residential treatment.
Thanks to this work, the developer secured a refund of £48,000 in SDLT and a reduced ongoing duty liability for the site. Their comment: “Professional, knowledgeable and efficient – they saved us a significant amount.”
This saving improved their project cash‑flow, allowing faster commencement of the refurbishment and giving them a stronger margin at launch.

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CASE STUDY 5 - SUTERWALLA

AMOUNT REFUNDED: £161,250 (disputed additional charge withdrawn)
Mr & Mrs Suterwalla bought a large property with an adjoining paddock. HMRC treated the whole purchase as residential and sought a significant additional SDLT charge. The tribunals concluded the paddock was not part of the residential grounds, so the higher residential charge did not apply — saving the purchasers £161,250 of extra SDLT. The Upper Tribunal later confirmed the favorable outcome.

CASE STUDY 6 - Birmingham Suburb

AMOUNT REFUNDED: £6,200,

Sarah and Liam were excited to purchase their first home in a suburb of Birmingham but didn’t realise that first‑time buyer relief was available and applicable to them. When the SDLT was calculated, they were charged the full rate, leaving them money‑strapped when they moved in.
We at Stamp Duty Tax checked their purchase details, status as first‑time buyers, and eligibility criteria. We filed the relief claim with HMRC on their behalf, provided support on documentation, and followed the process through until the refund was issued.
They received a refund of £6,200, which they used for decorating, new furniture and settling in. Their feedback: “We thought we’d missed our chance. Stamp Duty Tax handled everything quickly and effectively.”
By securing this relief, we turned what looked like a one‑time cost into a meaningful saving that helped them start home‑ownership on firmer footing.

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