Caleb Brandon Halstead v The Commissioners for HMRC
[2023] UKFTT 871 (TC)
Samuel Halpern v The Commissioners for HMRC
23 October 2023
[2023] UKFTT 959 (TC)
First-tier Tribunal
Mr. Halpern tried to appeal HMRC's decision not to give him back some tax. The court said it couldn't hear the case because the law doesn't let them hear this type of appeal. So, they threw the case out.
Key Facts
- •Mr. Halpern appealed to the FTT against HMRC's refusal to amend his land transaction return to refund the 3% higher rate of SDLT.
- •HMRC applied to strike out the appeal.
- •The appeal concerned the time limits in Schedule 4ZA, Finance Act 2003, and whether paragraph 3(7A) allows an extension.
- •Mr. Halpern argued exceptional circumstances due to COVID-19.
Legal Principles
The FTT only has jurisdiction to hear appeals where conferred by legislation.
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Rule 8(2)
The FTT must strike out an appeal if it lacks jurisdiction.
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Rule 8(2)
The FTT's jurisdiction in SDLT appeals is defined in paragraph 35, Schedule 10 of the Finance Act 2003.
Finance Act 2003, Schedule 10, paragraph 35
Outcomes
The appeal was struck out.
The FTT lacked jurisdiction to hear the appeal as HMRC's refusal to amend the land transaction return is not an appealable decision under paragraph 35, Schedule 10 of the Finance Act 2003.