SDLT – Taxpayer win in the Upper Tribunal

By Consent Order in Sajedi and others v HMRC [2026] UKUT 102, the Upper Tribunal has set aside the FTT’s decision below, remaking the decision and allowing the Taxpayers’ appeal.

The appeal concerned the application of commencement provisions relating to higher rates of SDLT for additional dwellings. The FTT decided in the Taxpayers’ favour on the application of the commencement provisions, but against the Taxpayers by reference to the application of Ramsay principles to the substantive requirements of the higher rates legislation.

The Upper Tribunal granted the Taxpayers permission to appeal on four grounds; that decision can be found here. The Upper Tribunal ultimately disposed of the appeal by Consent Order.

Edward Hellier acted for the Taxpayers.