Multiple dwellings relief (MDR) was not available as the time limit for amending the relevant SDLT return had passed, and the conditions for claiming overpayment relief were not met.
The appellant purchased an office building in Essex for £1,299,188 on 6 March 2017. A stamp duty land tax (SDLT) return was submitted on 20 March 2017, which classified the property as ‘non-residential’ and tax of £54,495 was self-assessed and paid.<>
