Broughall v Revenue and Customs: FTTTx 21 Mar 2011

FTTTx LAND TRANSACTIONS – Penalty for failure to deliver a land transaction return by the filing date (Finance Act 2003 Sch 10 para 3) – Whether return delivered by the due date – Whether a reasonable excuse for failure to do so (Finance Act 2003 s.97) – Appeal allowed

Citations:

[2011] UKFTT 193 (TC)

Links:

Bailii

Statutes:

Finance Act 2003 97

Stamp Duty

Updated: 17 September 2022; Ref: scu.442912