Application to strike out MDR claim rejected: HMRC has had a high level of success in appeals involving multiple dwelling and mixed used SDLT reliefs. In Newsand Ltd v HMRC [2024] UKFTT 221 (TC) (13 March 2024) HMRC sought to build on those successes by applying to the FTT for this appeal to be stuck out on the basis that it had no reasonable prospect of success. It cited the previous decision in the Ladson Preston Ltd and another v HMRC [2022] UKUT 301 to support its application. The FTT did not agree. Although it said that there were clear similarities between that case and the current one there were some differences and it could not be said that the taxpayer’s chances of success in an appeal were merely fanciful. As a result the appeal will now proceed to a full hearing. Read the decision.
Judicial...
