Adjudication is compulsory in most cases where an exemption is claimed and a necessary pre-requisite for an appeal against a penalty for late stamping.

The following are all instances where adjudication is compulsory:

on a claim for intra-group relief under FA 1930, s. 42 (see ¶400-710);

on a transfer in contemplation of a sale under FA 1965, s. 90 (see ¶400-250);

on a claim for the exemption under FA 1980, s. 98 for transfers between maintenance funds for historic buildings (extremely unlikely following the introduction of SDLT) (see ¶400-380);

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.