SCHEDULES
SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Part 6Relief in case of excessive assessment
Relief in case of double assessment
33
1
A person who believes he has been assessed to tax more than once in respect of the same matter may make a claim F4to the Inland Revenue for relief against any double charge .
F52
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F53
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F64
An appeal may be made against a decision on a claim for relief under this paragraph.
Relief in case of mistake in return
34
1
A person who believes he has paid tax under an assessment that was excessive by reason of some mistake in a land transaction return may make a claim F1to the Inland Revenue for relief against any excessive charge.
2
The claim must be made F2... not more than six years after the effective date of the transaction.
F33
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4
No relief shall be given under this paragraph—
a
in respect of a mistake as to the basis on which the liability of the claimant ought to have been computed when the return was in fact made on the basis or in accordance with the practice generally prevailing at the time when it was made, or
b
in respect of a mistake in a claim or election included in the return.
5
In determining a claim under this paragraph the Inland Revenue shall have regard to all the relevant circumstances of the case.
They shall, in particular, consider whether the granting of relief would result in amounts being excluded from charge to tax.
6
On an appeal against the Inland Revenue’s decision on the claim F7that is notified to the tribunal, the tribunal shall determine the claim in accordance with the same principles as apply to the determination by the Inland Revenue of claims under this paragraph.