Do You Pay Stamp Duty on a Commercial Lease?
SDLT on commercial leases can be very complex. Many tenants are unaware that Stamp Duty Land tax is payable on commercial leases – and may be...
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This appeal involved Follower Notices and penalties for failing to take corrective action following the receipt by the taxpayer of follower notices from HMRC.
After a fairly extensive examination of the taxpayer by me and cross-examination by HMRC, I persuaded the tax tribunal to allow a substantial reduction in the amount of the penalties levied by HMRC.
Read the full decision here