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SDLTM52530 - Procedure: Relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: Regard to relevant circumstances of the case

When dealing with a claim to mistake relief under FA03/SCH10/PARA34 HM Revenue & Customs is required to have regard to all the relevant circumstances by virtue of FA03/SCH10/PARA34(5).

This expression is considered to have a wide scope, embracing taxes for other years, including years out of date for assessment under normal time limits, or in respect of other sources which have escaped a charge to tax for one reason or another.

Any additional liability uncovered by this review is to be set off against any relief otherwise due and only the net amount repaid.