The purpose of the above Brief is to explain HMRC's policy on the treatment of Stamp Duty Land Tax (SDLT) following the decision of the Tax Tribunal in the case of Robinson Family Ltd. The brief should also be read in conjunction with Revenue & Customs Brief 30/12.

The Brief recognises that there may be situations where, for a variety of reasons, not just those discussed in Brief 30/12, tax was charged on the grant of an interest in land when in fact the transaction qualified as the transfer of a going concern, and no VAT was chargeable. This would have resulted in SDLT being assessed on an inflated VAT-inclusive amount rather than a VAT-exclusive one.

As a result the Brief advises that if a business believes that it has overpaid SDLT on such a transaction, it may make a claim for overpayment relief. The legislation relating to such claims is at schedule 10, paragraph 34, FA 2003. Claims must be made within four years of the date of transaction.