Couple used tax avoidance scheme to buy £1m house

The purchasers of a £1m property in Surrey who used an unlimited company to avoid stamp duty land tax (SDLT) have lost an appeal against HMRC

This was the third time Michael and Bridget Brown had headed to court to dispute HMRC’s demand for £38,200 in unpaid SDLT.

The Court of Appeal dismissed the case, finding that the couple used an SDLT tax avoidance scheme which involved several pre-planned steps to purchase the freehold of a £955,000 house in Cobham in Surrey.

The appeal by the Browns was dismissed at the First Tier Tribunal (FTT) and the Upper Tribunal, but for separate reasons, which is why the Browns went to the Court of Appeal.

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