Pensfold v Revenue and Customs (Stamp Duty Land Tax – Whether Relief Available): FTTTx 14 Nov 2019

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:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 26 November 2022; Ref: scu.649135