HMRC v CHRISTIAN PETER CANDY [2026] UKUT 00282 (TCC)
Summary
The Upper Tribunal Tax and Chancery Chamber considered a stamp duty land tax dispute involving overpayment relief and whether a taxpayer was barred from claiming relief after the time to amend a land transaction return had expired. The tribunal held that the claim was not barred by section 44(9) of the Finance Act 2003 and dismissed the appeal.
Why it matters
This is relevant to residential property surveyors because SDLT issues can arise in transactional work, particularly where contracts are substantially performed or completion arrangements change. Understanding the tribunal’s approach may help when advising clients or identifying potential tax-related risks in property transactions.
Key points
- Concerned SDLT overpayment relief under paragraph 34 Schedule 10 Finance Act 2003
- Issue arose from substantial performance of a contract not being carried into effect
- Taxpayer was out of time to amend the land transaction return
- Tribunal found the claim was not barred by section 44(9) Finance Act 2003
- Appeal was dismissed
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