HMRC v CHRISTIAN PETER CANDY [2026] UKUT 00282 (TCC)
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.
