K4: Appealable matters (SDLT)
"(1) An appeal may be brought against—
(a) an amendment of a self-assessment under paragraph 17 (amendment by Revenue during enquiry to prevent loss of tax),
(b) a conclusion stated or amendment made by a closure notice,
(c) a discovery assessment,
(d) an assessment under paragraph 29 (assessment to recover excessive repayment), or
(e) a Revenue determination under paragraph 25 (determination of tax chargeable if no return delivered)." (FA 2003, Sch 10, para 35(1))
Jurisdiction to decide whether claim was out of time but no jurisdiction to hear appeal against refusal of late claim
" I find that HMRC’s response in each piece of correspondence following the solicitor’s letter of 29 April 2016 was a statement of fact that the claim was made out of time and not a conclusion to an enquiry as to whether the claim was out of time.
 I find that the claim was made out of time and that there are no circumstances in which the refusal to accept the late claim for multiple dwellings relief could be considered to be a conclusion stated by a closure notice in respect of an enquiry into that late claim. The refusal is not, therefore, one of the decisions which may be appealed under paragraph 35(1) of Schedule 10.
 It follows, therefore, that I find that this Tribunal does not have jurisdiction to hear an appeal against HMRC’s refusal to allow the late claim for multiple dwellings relief and the appeal is therefore dismissed." (Secure Service Ltd v. HMRC  UKFTT 59 (TC), Judge Fairpo)