John Shallcross

John Shallcross is a lawyer at the law firm Blake Morgan and he has increasingly specialised in SDLT. He can be contacted by email: john.shallcross@blakemorgan.co.uk.

ARTICLES

That’ll be SDLT twice please!

John Shallcross discusses the Suterwalla case for stamp duty land tax on mixed property where the buyer granted a lease.

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Readers’ forum: Have we made partial exemption errors? Readers’ forum: Foreign employer Readers’ forum: Should we raise a glass to HMRC at the Christmas bash? Readers’ forum: Portfolio career New queries: 11 December 2025

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VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity HMRC crackdown on large EU businesses intensifies

DEADLINE DATES

Deadline dates for January 2026

CASES

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Annexe was viable as a single dwelling No reasonable excuse for submitting late returns Claimant was not self-employed Mixed use rates apply to country estate Taxpayer’s behaviour was unreasonable

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John Shallcross

Deadline dates for January 2026