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The taxpayer used a stamp duty land tax savings scheme to structure a purchase through an unlimited company which then distributed the property to him. HMRC claimed stamp duty land tax was due and raised a determination to collect the tax.
The taxpayer appealed. The ground was whether the determination was made, issued and served in accordance with the law.
The First-tier Tribunal decided first that it did not have the jurisdiction to consider an appeal on whether a determination was validly made. However, in case it was wrong on this point, it considered the question.
It found that, although the determination had been made within the statutory time limit, there was no evidence to show it had been served on the taxpayer. The tribunal then said, had it had jurisdiction to consider the appeal, the taxpayer would have succeeded on the basis that the determination was not properly raised.
The proceedings were struck out because the tribunal had no jurisdiction.
