Ferguson v Revenue and Customs: FTTTx 2 Mar 2022

Stamp Duty Land Tax – Penalty for Late Filing of A Land Transaction Return – Appellant initially unaware of requirement to file return, then awaiting return of amount equal to the SDLT that he had sent in error to the Land Registry – return filed four months late – whether Appellant has reasonable excuse for the delay in filing his return – no – appeal dismissed

Citations:

[2022] UKFTT 84 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 30 April 2022; Ref: scu.675658