Christmas post

Late filing of stamp duty land tax form

The taxpayer was late submitting a land transaction return SDLT1 as a result of which HMRC imposed a penalty. He appealed saying he had not received his solicitor’s letter enclosing a copy of the form for him to sign. He was working in Cornwall and was out of contact because he had left his phone at his mother’s house in Bristol. Further the transaction had taken place in early December and the taxpayer thought more time should be allowed given the possibility of postal delays.

The First-tier Tribunal had the ‘utmost sympathy’ for the taxpayer but said he did not have a reasonable excuse for the late form. His solicitor should have been aware of the need to comply with the deadline for submission but the primary responsibility was the taxpayer’s. He could not rely on the busy Christmas...