The appellant’s appeal against an interest charge on the late payment of stamp duty land tax was struck out as the First-tier Tribunal had no jurisdiction to consider the appeal.
The First-tier Tribunal (FTT) received an appeal notice in which the appellant introduced his grounds of appeal by stating: “This document is an appeal against the interest charges for the reasons specified below”. The basis of his appeal was that the appellant and his wife had sought to use an avoidance scheme to eliminate their stamp duty land tax (SDLT) liability on the purchase of a house; HM Revenue and Customs (HMRC) opened an enquiry into the SDLT return in 2011 but had done nothing for nearly eight years.
HMRC closed their enquiry in July 2019. The 
