Afshin Sajedi & Ors The Commissioners for HMRC

An appeal may be disposed of by consent order without a hearing where the parties agree the outcome and the Upper Tribunal considers that disposal appropriate, just and fair under the overriding objective. The Upper Tribunal may set aside a First-tier Tribunal decision for material error of law and remake the decision. Where the remade decision allows claims for SDLT overpayment relief, the appellants are entitled to that relief as claimed.

The appellants appealed to the Upper Tribunal from a decision of the First-tier Tribunal released on 5 March 2025, reported as [2025] UKFTT 297 (TC). Permission to appeal had been granted in September 2025.

The appeal concerned claims for overpayment relief in respect of Stamp Duty Land Tax. The parties agreed that the appeal should be determined without a hearing by consent order and without reasons under rule 40(3) of the Tribunal Procedure (Upper Tribunal) Rules 2008. The central issue was whether the FTT decision should be set aside for material error of law and the appellants’ claims allowed.

1. The appeal was allowed by consent and without a hearing. The Upper Tribunal considered that disposal by consent order was appropriate, just and fair in accordance with the overriding objective.
2. The FTT decision released on 5 March 2025, [2025] UKFTT 297 (TC), was set aside for material error of law.
3. The Upper Tribunal remade the FTT decision. The appellants’ appeals against HMRC’s closure notices refusing their claims for SDLT overpayment relief were allowed.
4. The appellants were entitled to overpayment relief in respect of SDLT as claimed.
5. HMRC was ordered to pay the appellants’ reasonable costs of the Upper Tribunal proceedings, including the costs of preparing the application for permission to appeal.

• Upper Tribunal (Tax and Chancery Chamber): The appeal was allowed by consent. The decision of the First-tier Tribunal was set aside for material error of law and remade.
• First-tier Tribunal (Tax Chamber): Decision released on 5 March 2025, [2025] UKFTT 297 (TC).