HMRC loses £12.5k MDR appeal

Two appellants have won their appeal at the First Tier Tribunal (FTT) after HMRC claimed their annex’s ceiling was too low and the lack of handrail on the stairs made it uninhabitable

Steven and Caroline Smith appealed to the FTT against HMRC’s closure notice relating to their stamp duty land tax (SDLT) return in which they claimed MDR, paying £14,750 in SDLT.

However, HMRC believed the coupe were not eligible for MDR and amended their return to £27,250, increasing the amount owed by £12,500. The property, South Cottage, was purchased on 11 November 2022.

HMRC then opened an enquiry into the couple on 15 November 2023, issuing the closure notice on 2 February 2024. The appeal by the Smiths was lodged just one week later, then appealed to the tribunal on 10 May 2024.

Your free features:

Breaking news and expert analysis
Customisable daily newsletters
Six free CPD learning modules each year
Personalised CPD tracker
Top 75 Firms league tables
Regulatory changes
Hardman’s Tax Data

Tax | HMRC releases last minute tax adviser register checker tool

Tax | Locum doctor overcounted days in £31k tax dispute

Tax | Windfarm operator loses £48m capital allowances tax case

Tax | IT consultant ‘failed to take corrective action’ in £32k tax dispute

Tax | Sussex estate wins £477k mixed use SDLT dispute

Navigate

Tax Services

Your free features:

Sign up to Business & Accountancy Daily