Ryan v Revenue and Customs: FTTTx 6 Jul 2010

FTTTx Stamp Duty Land Tax – failure to file land transaction return – penalty – reasonable excuse – unrepresented tenant did not know of obligation to file return and was not informed by landlord, solicitors or HMRC – whether reasonable excuse – no – appeal dismissed.

[2010] UKFTT 309 (TC)
Bailii
England and Wales

Stamp Duty

Updated: 31 October 2021; Ref: scu.422337