Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Online more efficient

24 November 2014
Issue: 4479 / Categories: Tax cases , SDLT , Admin , Investments , Land & property , Online

R and A Heler (TC4014)

The taxpayers were a married couple who bought a property on 4 April 2014. Their solicitor filed the stamp duty land tax (SDLT) return on 30 April and submitted a cheque for the tax due. The deadline for receipt was 4 May.

The solicitor did complete box four and HMRC returned the document on 6 May. The corrected form was filed six days later. The Revenue imposed a £100 late-submission penalty.

The taxpayers appealed saying that the tax department could have rung their solicitor to obtain the missing information before the deadline allowing the return to be resubmitted in time.

The First-tier Tribunal noted that Revenue processing centre employees were not qualified to telephone taxpayers or their advisers – and it was “perfectly reasonable for HMRC to have automated systems” to process SLDT returns with the result that documents that required action had to be forwarded...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon