TC09559 - [2025] UKFTT 00752 (TC)

On 11 November 2022 (the Effective Date), the Appellants jointly purchased a property, South Cottage, and submitted an SDLT return. This was subsequently amended to include an MDR claim in an amount of £12,500.

HMRC opened enquiries into the amended SDLT return on 15 November 2023 and, on 2 February 2024, issued the Closure Notice.

The Appellants appealed the decision in the Closure Notice on 9 February 2024 to HMRC and further correspondence followed, including a statutory review of the matter pursuant to which HMRC upheld the decision communicated in the Closure Notice.

On 10 May 2024, the Appellants appealed to this Tribunal.