Judgment summary
This is a consent order of the Upper Tribunal (Tax and Chancery Chamber) disposing of an appeal by Afshin Sajedi, Akram Rafie, Phillip Hall and Trusha Pillay against HMRC.
The appellants had been granted permission to appeal in September 2025 against a First-tier Tribunal decision released on 5 March 2025 ([2025] UKFTT 297 (TC)).
The parties agreed that the appeal should be disposed of without a hearing and without reasons, pursuant to Rule 40(3), and by consent order pursuant to Rule 39 of the Tribunal Procedure (Upper Tribunal) Rules 2008.
The Upper Tribunal considered it appropriate and just and fair, in accordance with the overriding objective, to dispose of the appeal in this way.
Background
The appellants had claims for overpayment relief in respect of Stamp Duty Land Tax (SDLT), which HMRC refused by way of closure notices.
The First-tier Tribunal released a decision on 5 March 2025 ([2025] UKFTT 297 (TC)) in relation to those closure notices.
The appellants were granted permission to appeal to the Upper Tribunal in September 2025.
Core dispute
The dispute concerned HMRC's decisions to issue closure notices against the appellants refusing their claims for overpayment relief in respect of SDLT.
Court findings
The Upper Tribunal did not give reasons, as the appeal was disposed of pursuant to Rule 40(3) of the Tribunal Procedure (Upper Tribunal) Rules 2008.
The Tribunal found it appropriate, just and fair, in accordance with the overriding objective, to dispose of the appeal by consent order under Rule 39, and to make the further directions set out in the order.
Outcome
The appellants' appeal to the Upper Tribunal was allowed and the decision of the First-tier Tribunal released on 5 March 2025 ([2025] UKFTT 297 (TC)) was set aside for material error of law.
The decision of the First-tier Tribunal was remade, and the appellants' appeal against HMRC's decisions to issue closure notices refusing their overpayment relief claims was allowed. The appellants were held entitled to overpayment relief in respect of SDLT as claimed.
HMRC was ordered to pay the appellants' reasonable costs of the Upper Tribunal proceedings, including the costs of preparing their application for permission to appeal to the Upper Tribunal.
Major issues / areas of contention
- Whether the FTT decision of 5 March 2025 ([2025] UKFTT 297 (TC)) contained a material error of law
- Whether the appellants were entitled to overpayment relief in respect of SDLT following HMRC's refusal via closure notices
- Whether the appeal could be disposed of by consent, without a hearing and without reasons, under Rules 39 and 40(3) of the Tribunal Procedure (Upper Tribunal) Rules 2008
- Whether HMRC should bear the appellants' costs of the Upper Tribunal proceedings