Taxing Times: HMRC set to fine firms £3,000 for "assisting in preparation of incorrect SDLT returns"

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Her Majesty’s Revenue & Customs (“HMRC”) has announced that it intends to start imposing the maximum penalty of £3,000 in respect of online and paper SDLT returns under section 96 of the Finance Act 2003, due to worryingly high numbers of errors on submitted SDLT returns.

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