SDLTM87600 - Compliance: Appeals

Stamp duty history

The new powers for stamp duty land tax closely follow those in the Taxes Management Act for income tax self-assessment, with minor modifications to fit a tax on land acquisitions. As part of the new compliance regime rights of appeal are provided and the intention is to use the existing, independent, tax appeal bodies of General and Special Commissioners.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

See SDLTM82600 for appeals regarding closure applications by the purchaser.

See SDLTM86730 for FA03/SCH14/PARA5 penalty appeals.