BTR Core Fund JPUT v The Commissioners for HMRC
Decision date: 1 October 2024
Neutral citation: [2024] UKFTT 885 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned whether an SDLT overpayment arose "by reason of a mistake in a claim" under Sch 10, para 34A(2)(a) where BTR entered an incorrect Multiple Dwellings Relief (MDR) calculation in its SDLT return. The First-tier Tribunal (by majority) held that the figure entered at Question 14 (the outcome of the Sch 6B calculation) formed part of BTR’s claim to MDR, so the incorrect figure was a "mistake in a claim" and HMRC’s closure notice refusing the overpayment relief was upheld; one member dissented.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
The tribunal’s ratio is that entering the numeric outcome of a relief calculation in an SDLT return (specifically the figure of tax due at Question 14 derived from a Sch 6B MDR calculation) constitutes part of the taxpayer’s claim for that relief; consequently an incorrect figure so entered can be a "mistake in a claim" under Sch 10, para 34A(2)(a), and Parliament’s statutory scheme and time limits for claiming or amending MDR support treating such errors as mistakes in the claim rather than as grounds for overpayment relief.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The judgment observes (not as binding law) that explanatory notes may support a broader reading of "mistake in a claim" though they cannot alter statutory wording, and that differences between MDR and other reliefs (e.g. group relief or capital allowances) do not compel narrowing the meaning of "mistake in a claim" for MDR.