The First-tier Tribunal did not have jurisdiction to consider an appeal against an SDLT determination made on grounds that it was not validly made.
In August 2011, the appellant purchased a house in London with another individual (B). They used a stamp duty land tax (SDLT) savings scheme, which involved structuring the purchase through an unlimited company, which then distributed the property to them.
Following an enquiry, HM Revenue and Customs (HMRC) claimed that on 1 July 2015 they made an SDLT determination in respect of the property transaction and sent it to the appellant and B.â¯However, the appellant did not receive the notice of determination.
In April 2017, HMRC wrote to the appellant and B stating that, as no appeal had been made against the determination, they were now proposing to collect the SDLT they said was due. As the appellant had not received the determination in July 2015, this was the first he heard
