No formality required

The taxpayer company entered into an agreement for the grant of a lease. The business took possession of the land before the deal was completed and began to pay rent later filing a stamp duty land tax (SDLT) return and paying tax of £168 122.

The rent was reduced prior to the formal granting of the lease leading the taxpayer to amend its SDLT return and claim a refund of £68 408.

HMRC rejected the claim on the ground it was not possible to amend the return because more than 12 months had passed since the filing date.

The First-tier Tribunal struck out the taxpayer’s appeal saying it lacked jurisdiction because there was no appealable decision by the Revenue.

The issue was whether the department had opened and closed an enquiry in response to the company’s amended return.

The Upper Tribunal said HMRC actions amounted to the...