STAMP DUTY LAND TAX – whether relief available under Para 5B Sch 4A Finance Act 2003 – held yes – whether property mixed use or wholly residential – held solely residential – whether penalties should be applied for deliberate or careless error – held no penalty because appellant took reasonable care to avoid any inaccuracy
Citations:
[2020] UKFTT 116 (TC)
Links:
Jurisdiction:
England and Wales
Stamp Duty
Updated: 26 November 2022; Ref: scu.649135