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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
PDF Copy:                                 [2023] UKFTT 871 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08948.html