SDLT claims possible following VAT Case

SDLT claims possible following VAT Case

Revenue & HMRC has recently issued HM Revenue and Customs Brief 08/13 regarding the possibility of making claims for overpaid SDLT following a recent VAT case.

Brief 30/12 sets out the policy changes in relation to transfers of a going concern (TOGC) following the Tribunal’s decision in the Robinson Family Ltd case that give rise to these potential adjustments
of Stamp Duty Land Tax (SDLT) overpaid.