34B (1) A claim under paragraph 34 may not be made more than 4 years after the effective date of the transaction.
(2) A claim under paragraph 34 may not be made by being included in a land transaction return.
Cases considering Schedule 10, paragraph 34B 5
Commissioners for HMRC v Christian Peter Candy
Identifies paragraph 34B as the separate time-limit provision for overpayment relief. (see paras [15], [39]) Applies the four-year limit from the effective date to a paragraph 34 claim. That limit is distinct from the time limit for amending a return. (see paras [15], [39], [72], [82]) Recognises that a paragraph 34 claim cannot be made by inclusion in a land transaction return and follows a separate procedure. (see paras [15], [39])
L-L-O Contracting Limited & Ors v The Commissioners for HMRC
Applies the four-year time limit for making a paragraph 34 claim when comparing it with the 12-month amendment period. That comparison supports the conclusion that Case A cannot be bypassed (see paras [5]; [20]-[21]). Applies the four-year period for overpayment claims in explaining why the appellants’ interpretation would give an extended period to taxpayers unaware of multiple dwellings relief.
Richard Warner v The Commissioners for HMRC
The judgment interprets paragraph 34B(2) as indicating that an overpayment-relief claim cannot be made in a land transaction return or its amendment. This supports treating overpayment relief as an independent statutory route. (see para [3])
What each judgment says about Schedule 10, paragraph 34B is in the case-law panel in the full Act.