Awareness of multiple dwellings relief not relevant

The taxpayers failed to claim multiple dwellings relief (MDR) within the time limits for submitting a stamp duty land tax return or amending the return. They therefore claimed overpayment relief under FA 2003 Sch 10 para 34 on the basis that MDR should apply.

HMRC refused the claims on the basis that case A in Sch 10 para 34A(2) applied. This provides that overpayment relief is not available where the amount of SDLT paid is excessive by reason of a mistake in a claim or election or a mistake consisting of making or giving or failing to make or give a claim or election.

The First-tier Tribunal refused the taxpayers’ appeal so they appealed to the Upper Tribunal. This was on the ground the First-tier Tribunal had made errors of law in its consideration of the scope of a mistake.

In essence the...