SDLTM81740 - Compliance: Working an enquiry

Meetings: Overcoming objections

Resistance to a meeting can be reduced or overcome by

• explaining that meetings can actually reduce the costs and length of an enquiry because so much more can be covered at a meeting than in protracted correspondence
• saying why the meeting with the purchaser is requested. It should be made clear that Stamp Taxes is entitled to enquire into the purchaser’s land transaction return, the information needed can only be given by the purchaser in person, and in the absence of co-operation, the enquiry will not be given up.
• asking if the agent has passed on the view about the desirability of a meeting to the purchaser
• confirming to the agent that they will be provided with a copy of the notes following the meeting. The agent and purchaser will be able to correct any misunderstanding of what was said and will be able to revise any explanations or information given at the time if, on reflection, these are felt to be inaccurate

If the purchaser or agent wants to correct the meeting notes, the compliance caseworker will have to consider whether what was said at the meeting was correct. Is there any documentary or third party evidence to back up some, or all, of what was said at the meeting or the revised explanation or information now offered?

There may come a point at which further progress by correspondence seems difficult or impossible without a meeting. If the purchaser continues to refuse to meet, then a personal Tax Tribunal hearing will have to be arranged by closing the enquiry with amendments or assessments as appropriate.

To support the land transaction return submitted, the purchaser may need to give evidence and can then be questioned as part of a cross-examination. See SDLTM82450.

But ultimately there is power to compel a purchaser or agent to attend a meeting.