Richard Curtis considers a recent tribunal case that highlights the three-year window for recovery of higher-rate land tax liability.
Although we like to feel that, by and large, the Coronavirus pandemic is now a thing of the past, it can still affect our wellbeing in various ways.
Perhaps surprisingly, this includes tax, as was shown in the recent case Padbury v The Welsh Revenue Authority [2025] UKFTT 396 (TC) concerning land transaction tax (LTT), the Welsh equivalent of the English stamp duty land tax (SDLT).
Although Coronavirus cast a shadow over the case, the decision serves as a reminder for those buying a new main residence before selling their previous one.
The Padbury case
On 28 November 2019, Mr Padbury completed the purchase of a house in Wales. He had been living in a property in Worcester, England, which he still owned.
