Richard and Anne Heler v HMRC

In Richard and Anne Heler v HMRC [2014] UKFTT 1002 (4 November 2014) the FTT found that a taxpayer did not have a reasonable excuse for the late filing of an SDLT return.

A penalty had been imposed upon the Helers for the late filing of an SDLT return. They had completed the purchase of a property on 4 April 2014 (a ‘notifiable’ transaction under FA 2003 s 77) and so should have filed their return (and paid the SDLT due) by 4 May 2014 (FA 2003 s 76).

The Helers’ solicitor had gone on a two-week holiday shortly after 4 April and had only been able to deliver the return on 30 April. The return did not include the date of the transaction and was therefore invalid. HMRC sent it back on 6 May to be corrected. The Helers’ solicitor delivered the corrected return on 12 May ...