Patrick Cannon examines the official guidance on s 75A and asks whether HMRC really does have carte blanche to decide if the 'correct' amount of SDLT has been paid
Patrick Cannon examines the official guidance on s 75A and asks whether HMRC really does have carte blanche to decide if the 'correct' amount of SDLT has been paid
HMRC issued official guidance on s 75A on 15 August 2007 in its SDLT Technical News issue 5. The guidance follows the increasingly familiar approach by HMRC in that it offers little if any detailed reasoning as to why particular legislation should apply in any given situation by reference to the statutory wording of the relevant provisions. Instead there is simply a series of assertions as to how the legislation will be applied by HMRC. As...
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Patrick Cannon examines the official guidance on s 75A and asks whether HMRC really does have carte blanche to decide if the 'correct' amount of SDLT has been paid
Patrick Cannon examines the official guidance on s 75A and asks whether HMRC really does have carte blanche to decide if the 'correct' amount of SDLT has been paid
HMRC issued official guidance on s 75A on 15 August 2007 in its SDLT Technical News issue 5. The guidance follows the increasingly familiar approach by HMRC in that it offers little if any detailed reasoning as to why particular legislation should apply in any given situation by reference to the statutory wording of the relevant provisions. Instead there is simply a series of assertions as to how the legislation will be applied by HMRC. As...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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