HMRC seem to be allergic to granting an SDLT relief
A Public Discrimination
Graham Elliott ATII reports on a VAT tribunal which does no credit to statutory law.
When a VAT tribunal declares the law to be absurd, then one has the grounds to express considerable disappointment as well. But where the absurdity leads directly to an unfair discrimination between one person and another, it brings thoughts of human rights to the fore. Unfortunately, there are many unfairnesses which the European Court of Human Rights is unlikely to address.