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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> CALEB BRANDON HALSTEAD v Revenue & Customs (STAMP DUTY LAND TAX - strike out application) [2023] UKFTT 871 (TC) (27 September 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08948.html
Cite as: [2023] UKFTT 871 (TC)
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| Decision Number: | TC 08948 |
| Appellant: | CALEB BRANDON HALSTEAD |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Andrew SCOTT |
| Date Of Decision: | 27/09/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | STAMP DUTY LAND TAX - strike out application - whether jurisdiction - no claim for relief in returns - returns not amended - whether amendment must be in returns - yes - no appealable decision in respect of one property - appeal in that regard stuck out as no jurisdiction - whether enquiry notice competent in respect of other property - yes - whether timeous amendment to return - no - whether claim for overpayment relief has reasonable prospect of success - no - appeal in respect of both properties struck out |