HMRC in interest payment error

The Revenue has admitted to incomplete provisions in its rules on stamp duty
land tax, meaning it has charged and paid too much interest on stamp duty land
tax cases.

In a statement, HMRC said that it was identifying the cases involved, would
be repaying those who had been overcharged, and would also not seek to claw back
overpaid interest.

Purchasers and lessees should receive repayment by 31st January 2006, it

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