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Decision Number: TC 07609
Appellant: Pensfold
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Philip GILLETT
Date Of Decision: 14/11/2019
Main Category: PROCEDURE
Main Subcategory: Other
Notes: STAMP DUTY LAND TAX – whether relief available under Para 5B Sch 4A Finance Act 2003 – held yes – whether property mixed use or wholly residential – held solely residential – whether penalties should be applied for deliberate or careless error – held no penalty because appellant took reasonable care to avoid any inaccuracy
Decision(s) to Download: TC07609.pdf TC07609.pdf