STAMP DUTY LAND TAX – Penalty for late filing of return – Did the loss of return in the post constitute a reasonable excuse – Yes – Did the Appellants’ representative act without unreasonable delay after the excuse had ended – Yes – Appeal allowed
[2011] UKFTT 55 (TC)
Bailii
England and Wales
Stamp Duty
Updated: 23 January 2022; Ref: scu.442832