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SMITH HOMES 9 LTD V REVENUE AND CUSTOMS COMMISSIONERS [2021]

This was an unsuccessful application by HMRC to strike out the taxpayer’s appeal against a closure notice refusing overpayment relief for multiple dwellings relief on a claim by the taxpayer which was made more than 12 months after the filing date of the SDLT return under para 34 Sch 10 FA 2003. HMRC failed to open an enquiry into the refund claim thus raising the question of whether as a result, HMRC had an absolute obligation to give effect to the refund claim under para 6 Sch 11A FA 2003. The tribunal considered that such an argument had a realistic prospect of success. However, the tribunal left open the issue of whether there was a valid appeal in existence and this issue remains to be decided.

Read the full decision here.

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