I too have received in July 2019 an SDLT demand from HMRC on a purchase back in September (7th) 2011 after using a CDP Corporate SDLT mitigation scheme involving “the Sub-Sale Contract” with completion being in 124 yrs.
The first we heard from the HMRC after exchange of contracts in Sept 2011 was in July 2014 with their Notice of Assessment which had resulted in a demand for payment or appeal supported by the supply of a list of 14 items/ information relating to the property purchase We appealed via CDP who returned requested documents to HMRC at our request.
The current demand is for SDLT on the purchase plus interest from 2011 which is now a significant amount now.
HMRC reference the Project Blue Ltd appeal which appeared to collapse in the high court in June 2018.
Am wondering about the likely hood of success of an appeal given your other comments about CDP schemes and HMRC notice timings seen in other posts on your Forum.
Thanks for any advice your are able to give.
Hi Michael, sorry to hear of this and as you may know CDP is now defunct. The scheme that you used has to my knowledge not yet been tested in the tax tribunal so it may be worth persisting and hoping that another taxpayer has their appeal heard first so that you can then better judge your chances of success. It sounds as though HMRC were in time to issue you with their discovery assessment back in 2014. Despite HMRC’s win in the Supreme Court in Project Blue the application of the anti-avoidance rule in section 75A may not be straightforward in your type of scheme.