22 April 2025
Christian Candy v HMRC TC/2015/06378
This case concerned an appeal by Mr Candy in relation to repayment of SDLT.
Mr Candy’s case was that that a Deed of Novation had extinguished the original agreement on which SDLT had been paid and that he was entitled to a repayment. HMRC disagreed by way of letter of 16th May 2014. Although he had initially been advised that he could not appeal HMRC’s decision, the subsequent decision in Portland Gas Storage Ltd v HMRC [2014] UKUT 0270 (TCC) encouraged Mr Candy to make an appeal on the basis that HMRC’s letter had been a closure notice.
The FtT has now ruled that section 44(9) Finance Act 2003 does not preclude Mr Candy’s claim under paragraph 34 Finance Act 2003, and his appeal has therefore been allowed.
Mr Candy has also claimed relief under paragraph 34, Schedule 10 of the Finance Act 2003 and this is subject to a separate appeal (TC/2015/06378).
You can read a copy of the decision here.
Michael Thomas KC instructed by Blick Rothenberg is acting for Mr Candy.
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