[2012] UKUT 10 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Judge Colin Bishopp.

Decision released 10 January 2012.

Stamp duty land tax – Failure to notify – Whether notification late – Identification of effective date – No reasonable excuse – Taxpayer’s appeal dismissed – Finance Act 2003, s. 44, 76(1), 97, 119(1), Sch. 10, para. 3.

  This was an appeal against a decision of the First-tier Tribunal dismissing an appeal against the imposition of five fixed penalties of £100 each for the late submission of stamp duty land tax returns.

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