Finance Act 2003, Schedule 10, paragraph 35

Right of appeal

SCHEDULE 10 Stamp duty land tax: returns, enquiries, assessments and appeals

35 (1) An appeal may be brought against—

(a) an amendment of a self-assessment under paragraph 17 (amendment by Revenue during enquiry to prevent loss of tax),

(b) a conclusion stated or amendment made by a closure notice,

(c) F984a discovery assessment, ...

(d) an assessment under paragraph 29 (assessment to recover excessive repayment)[F985 , or

(e) a Revenue determination under paragraph 25 (determination of tax chargeable if no return delivered).F985]

F986(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) [F987 IfF987] An appeal under sub-paragraph (1)(a) against an amendment of a self-assessment [F988isF988] made while an enquiry is in progress [F989none of the steps mentioned in paragraph 36A(2)(a) to (c) may be taken in relation to the appealF989] until the enquiry is completed.

Definitions used in Schedule 10, paragraph 35 1

completed

(5) In this paragraph “substantially performed” and “completed” have the same meanings as in section 44 (contract and conveyance) .

Defined in Sch.17A para.12A(5) · see it in the full Act

Cases considering Schedule 10, paragraph 35 3

The Commissioners for HMRC v LG Park HT1 Limited & Ors

[2023] EWCA Civ 1193 · 17 October 2023

Identifies the statutory right of appeal against a conclusion stated or amendment made by a closure notice. (see paras [11]-[12]) Cited only. Cited only.

Portland Gas Storage Ltd v HM Revenue & Customs

[2015] EWCA Civ 559 · 7 May 2015

The court identified paragraph 35 as the statutory source of the categories of Stamp Duty Land Tax decisions appealable to the First-tier Tribunal. The court did not decide whether the relevant decision fell within those categories (see paras [1], [4]). The court recorded that the jurisdiction issue included whether HMRC had made a conclusion or amendment by a closure notice. That question was left undecided after the underlying claim was withdrawn (see para [4]).

LG Park HT1 Limited & Ors. v The Commissioners for HMRC

[2022] UKUT 178 (TCC) · 7 July 2022

An appeal against a closure notice provides the statutory setting in which paragraph 45 operates. The particular appeal defines the framework for a valuation reference. (see paras [40]-[41]; [59])

What each judgment says about Schedule 10, paragraph 35 is in the case-law panel in the full Act.

Amendments and notes

7 notes from legislation.gov.uk

Amendments

  1. F984Word in Sch. 10 para. 35(1)(c) omitted (with effect in accordance with reg. 1 of the amending S.I.) by virtue of The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 5(2)(a)
  2. F985Sch. 10 para. 35(1)(e) and word added (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 5(2)(b)
  3. F986Sch. 10 para. 35(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(2)
  4. F987Word in Sch. 10 para. 35(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(3)(a)
  5. F988Word in Sch. 10 para. 35(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(3)(b)
  6. F989Words in Sch. 10 para. 35(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(3)(c)

Modifications

  1. C55Sch. 10 para. 35(1)(b) excluded (with application in accordance with Sch. 31 of the amending Act) by Finance Act 2014 (c. 26), ss. 208(10)(11)(d)