Late claim to MDR could not be treated as claim for overpayment of SDLT
In Secure Service v HMRC [2020] UKFTT 59 (TC) (30 January 2020) the FTT found that a claim for multiple dwellings relief (MDR) that was made more than 12 months after the filing date was made late and could not be treated as an overpayment claim (with a time limit of four years).
The taxpayer did not claim MDR in its SDLT return. Following an enquiry into the return the taxpayer submitted a claim for MDR more than 12 months after filing the return. HMRC refused the claim and issued a closure notice. Following some further correspondence HMRC withdrew the closure notice.
The main question that the FTT had to consider was whether it had jurisdiction to hear an appeal against HMRC’s refusal to accept a late claim for MDR. In order to consider this question...
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Late claim to MDR could not be treated as claim for overpayment of SDLT
In Secure Service v HMRC [2020] UKFTT 59 (TC) (30 January 2020) the FTT found that a claim for multiple dwellings relief (MDR) that was made more than 12 months after the filing date was made late and could not be treated as an overpayment claim (with a time limit of four years).
The taxpayer did not claim MDR in its SDLT return. Following an enquiry into the return the taxpayer submitted a claim for MDR more than 12 months after filing the return. HMRC refused the claim and issued a closure notice. Following some further correspondence HMRC withdrew the closure notice.
The main question that the FTT had to consider was whether it had jurisdiction to hear an appeal against HMRC’s refusal to accept a late claim for MDR. In order to consider this question...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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