In HMRC v Christian Peter Candy UKUT 0170, the Upper Tribunal (UT) allowed HMRC's appeal, finding an SDLT return could not be amended outside the standard 12-month window. It denied a multi-million-pound Stamp Duty Land Tax (SDLT) repayment.

The SDLT dispute

The First Tier Tribunal (FTT) Allowed the amendment as:

HMRC appealed to the UT.

The UT allowed the appeal finding that the amendment was out of time as:

Useful guides on this topic

SDLT: Amending returns
How do I amend an SDLT return?  When can I amend an SDLT return?

SDLT: At a glance, Stamp Duty Land Tax, rates & allowances
What is Stamp Duty Land Tax (SDLT)? What are the rates of Stamp Duty Land Tax (SDLT)?

How to appeal an HMRC decision
Disagree with a HMRC decision? How to appeal, what type of decision can you appeal, what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

External links

HMRC v Christian Peter Candy UKUT 0170


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