Alexander and Rebacca Clark appointed tax barrister Patrick Cannon, who specialises in property tax, to appeal their MDR claim at the First Tier Tribunal (FTT) but ended up still being liable to pay a further £81,250 in stamp duty land tax (SDLT).

The Clarks bought the property in Upper Basildon in Berkshire for £2m in August 2020 and using law firm, ARC, paid £138,750 in standard SDLT for the purchase of the property.

After Canon’s advice, the couple put in a claim for MDR which reduced the SDLT to £57,500 after the appellant’s solicitor submitted a revised return for MDR purposes. This stated that the property consisted of two separate dwellings.

The property in question was 2 Beech House near Reading, with the whole six-bedroom property last selling for £2.6m in April 2024, however the couple purchased it for £2m.