Chapter STSM022010
Published date | 07 March 2016 |
Record Number | STSM022010 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
Any person may require the Commissioners for HMRC to give a formal opinion, with reference to any executed instrument, as to whether Stamp Duty (SD) is chargeable and, if so, in what amount, whether any penalty is payable and what penalty is, in their opinion, correct and appropriate. Adjudication of a copy document is not possible STSM022060.
This is not the same as a request for an informal opinion of the duty payable. To avoid any confusion the word “adjudicate” should not be used if only an informal opinion is sought, as the formal adjudication process can be lengthy and involve obtaining of legal advice. It is the process that must be followed if it is likely that a hearing in the High Court will be...
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