Show Summary Details Chapter 19: Stamp Duty Land Tax Land Transaction Returns Duty to Keep Records Enquiry into Return HMRC Determination Discovery Assessments Relief from Excessive Assessments Appeals Formal Requirements as to Assessments, etc Delivery and Service of Documents Claims Not Included in Returns Payment of Tax Interest Collection and Recovery of Tax Information Powers Penalties, etc No Deduction for Other Tax Purposes Disclosure of SDLT Avoidance Schemes ...