In Portland Gas Storage v HMRC (FTC/123/2013 – 17 June 2014) the UT found that HMRC had opened and closed an enquiry.
Portland Gas had entered into an agreement for the grant of a lease taken possession of the premises and paid the SDLT due. The rent was subsequently reduced prior to completion and Portland Gas had sought a partial repayment of SDLT.
Both the amendment and the claim for repayment were rejected by HMRC on the ground that they were received more than 12 months after filing.
Portland Gas appealed to the FTT which struck out the appeal on the ground that it did not have jurisdiction. The issue was whether HMRC had opened and closed an enquiry as the FTT had jurisdiction to hear appeals against closure notices under FA 2003 Sch 10 para 35.
The UT...
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In Portland Gas Storage v HMRC (FTC/123/2013 – 17 June 2014) the UT found that HMRC had opened and closed an enquiry.
Portland Gas had entered into an agreement for the grant of a lease taken possession of the premises and paid the SDLT due. The rent was subsequently reduced prior to completion and Portland Gas had sought a partial repayment of SDLT.
Both the amendment and the claim for repayment were rejected by HMRC on the ground that they were received more than 12 months after filing.
Portland Gas appealed to the FTT which struck out the appeal on the ground that it did not have jurisdiction. The issue was whether HMRC had opened and closed an enquiry as the FTT had jurisdiction to hear appeals against closure notices under FA 2003 Sch 10 para 35.
The UT...
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