FTTTx Stamp Duty Land Tax – Penalty – failure to deliver land transaction return on time – reliance on solicitor – whether reasonable excuse on facts – yes – appeal allowed – section 97 Finance Act 2003.
[2010] UKFTT 496 (TC), [2011] SFTD 67, [2011] STI 311
Bailii
Finance Act 2003 97
England and Wales
Stamp Duty
Updated: 02 November 2021; Ref: scu.426608