This decision concerns taxpayers who failed to make claims for multiple dwellings relief in the 12 months allowed for making such claims and who, therefore, submitted claims for overpayment relief under para 34, Sch 10 FA 2003. There are Cases in the rules governing the relief that can block such a claim, and Case A covers all overpayment claims where the overpayment “is attributable to a mistake concerning a claim or election”.
The FTT held that for this purpose, a “mistake” meant any failure to make a claim for MDR and did not exclude cases where the taxpayer did not know about the relief, as the taxpayers had argued.
You can read the full decision here.