Smith Homes 9 Ltd v HMRC

In Smith Homes 9 Ltd v HMRC [2022] UKFTT 5 (TC) (4 January 2022) the FTT struck out the company’s appeal against a closure notice denying a claim for SDLT overpayment relief claim based on the availability of multiple dwellings relief (MDR). 

In March 2017 S Ltd purchased an office building. It completed an SDLT return on the basis that the property was non-residential and paid tax accordingly. In May 2018 the company’s agents made a claim for overpayment relief on the basis that the return had been completed incorrectly because the company ‘did not know or could not reasonably have known’ that MDR was available. The claim indicated that MDR was available because the property had planning permission for development into residential units. HMRC opened an enquiry and subsequently issued a closure notice refusing the claim. The company appealed and HMRC applied to the FTT for the appeal...