[2014] UKFTT 1002 (TC)

Judge G Noel Barrett (Presiding Member), Mr Roland Presho FCMA

Decision released 4 November 2014

Stamp duty land tax – Penalty for late delivery of Land Transaction Return – Finance Act 2003 (‘FA 2003’), s. 76(1) – No reasonable excuse – Appeal dismissed.

  

  

  Mr G W Dalton, Solicitor appeared for the Appellant

  HMRC not in attendance

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