SDLT and Divorce: Transferring Property and the 3% Surcharge
Stamp duty on a divorce or separation can be complicated and it is very important to take advantage of the exemptions from stamp duty...
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In this case, the First-tier tax Tribunal considered whether enquiry notices which HMRC said were properly issued to both appellants were served on the two companies within the statutory enquiry period in accordance with Schedule 10, paragraph 12 Finance Act 2003.
I appeared for the taxpayers and successfully argued that the enquiry notices served on both taxpayers were not properly served within the relevant time limit so that the additional tax charged by HMRC’s closure notices was cancelled.
The appeal also drew attention to a defect in the way in which the SDLT return form captures the correct address for service of an enquiry notice on the taxpayer.