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A Oliver (TC5180)
Late filing of stamp duty land tax return
The taxpayer appealed against a flat rate penalty of £200 for the late submission of a stamp duty land tax return. He said the freeholder’s solicitor had said they would file the return but later it emerged that they expected the taxpayer to do it. The taxpayer then filed the return straightaway.
The First-tier Tribunal had sympathy for the taxpayer but said ‘the primary responsibility for the submission of the form’ was with him. He could not rely on the inaction of the other party’s solicitor to provide a reasonable excuse.
It was unfortunate that the solicitor was unable to deal with the form but no explanation for the delay was presented. Further, it seemed that the taxpayer had not chased the solicitor about the progress of the form to ensure it was submitted on time.
The taxpayer’s appeal was dismissed.
