Law-Now
15 Apr 2025 ·
International
Good news for taxpayers in relation to claims for overpaid tax: Christian Peter Candy v HMRC [2025] UKFTT 00416 (TC)
1 min read
IntroductionAn interesting procedural decision has been released in relation to overpayment relief claims. Although the appeal concerns a claim for repayment of stamp duty land tax (“SDLT”), it should be of wider interest. The decision confirms that overpayment...
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