The FTT has refused the taxpayer permission to make a late appeal regarding SDLT multiple dwellings relief – Smith v HMRC  UKFTT 101 (TC).
LATE APPEAL – STAMP DUTY LAND TAX – Appellant had claimed multiple dwellings relief from SDLT – local council charged council tax on basis that there was a separate annex, such that there was one residence in Band A and one in Band E – HMRC decided multiple dwellings relief was not available – appeal against that decision was made late, and HMRC objected to permission being given for the making of a late appeal – held – permission refused.
The FTT commented:
“Having considered all the circumstances, I place particular weight on the importance of the need for litigation to be conducted efficiently and at proportionate cost, for statutory time limits to be respected and on the prejudice which would be caused to HMRC if I grant permission. I consider these outweigh the prejudice to Mr Smith, particularly in circumstances where, although he has been able to explain the delay, I am not satisfied that this was a good reason but instead represented a choice he made at the time to try to resolve matters by alternative steps.”
Related content from Claritax Books
Stamp Duty Land Tax is a well-written, user-friendly guide to the complexities of SDLT, written for accountants, solicitors and other tax professionals, with plenty of worked examples. Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.