Other cases that caught our eye: 15 November 2024

SDLT assessment and closure notice: The Wool House Ltd v HMRC [2024] UKFTT 997 (TC) (30 October) is quite an administrative tangle. The taxpayer paid SDLT on the normal single-property basis but then put in an overpayment relief claim on the basis that Multiple Dwellings Relief was available. The HMRC officer dealing with the case refused to give effect to the claim because failure to make a claim is not a mistake within the scope of the overpayment regime. However HMRC’s pay now and check later system processed a repayment to the taxpayer which was received by her on the same day as a letter from HMRC stating that the claim was not valid. The officer subsequently issued a closure notice formally denying the claim and issued an assessment to recover the SDLT repaid in error. Not surprisingly the taxpayer was thoroughly confused by all...