The First-tier Tribunal has upheld HMRC’s request to strike out an appeal against a decision to refuse to allow an amendment to a land transaction return (Halpern v HMRC [2023] UKFTT 959 (TC)).
The amendment had fallen outside of the three-year time limit set out in FA 2003, Sch. 4ZA.
The FTT judged that:
“The jurisdiction conferred on this Tribunal in respect of appeals relating to SDLT is set out in paragraph 35, Schedule 10 of Finance Act 2003. The refusal by HMRC to allow an amendment to a land transaction return is not one of the matters specified in paragraph 35, and therefore the legislation does not confer jurisdiction on this Tribunal to hear an appeal against HMRC’s decision in this case. It follows that this appeal must be struck out under Rule 8(2).”
The FTT noted that in such circumstances a taxpayer did have alternative remedies to pursue. The time limit for a judicial review had passed but an application to the Revenue Adjudicator was still possible and that ” If Mr Halpern considers that the Tribunal ought to have jurisdiction to determine appeals against refusals by HMRC to permit amendments to land transaction returns, as this would require an amendment to paragraph 35, Mr Halpern would need to raise the matter with his MP.”
https://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08983.html
Related content from Claritax Books
In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson, the author has explored the whole spectrum of protections available to individual taxpayers.
