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    Stamp taxes - Stamp duty land tax - Administration - Subsequent actions - By HMRC - Enquiries - Appeal to the tribunal - 91035

    During the enquiry any question in connection with the subject matter of the enquiry may be referred for determination by the tax tribunal. While proceedings with respect to the referral are...

    Stamp taxes - Stamp duty land tax - Administration - Subsequent actions - By HMRC - Discovery assessments - 91055

    The time limit for an assessment is 4 years from the effective date of the transaction, unless the error is attributable to: - careless conduct on the part of the purchaser or a related person,...

    Stamp taxes - Stamp duty reserve tax - Administration - Determinations - 93445

    HMRC can only enforce payment of SDRT by issuing a determination of the amount payable at any time within 4 years from the later of the date on which: - the SDRT charge arises; or - any SDRT...