STAMP DUTY LAND TAX

That this House supports the Law Society's campaign to improve the administration of the new Stamp Duty Land Tax; is concerned that the Inland Revenue's guidance is incomplete, difficult to locate and, in places inconsistent; believes that the 30 to 35 per cent. rejection rate of returns is unfeasibly high and is leading to an unnecessarily large number of requisitions, thereby wasting the time of taxpayers and those solicitors called upon to complete the forms on their behalf; is further concerned that the dedicated helpline is wholly inadequate to deal with the many enquiries prompted by these problems; and calls upon the Government to rectify these shortcomings to ensure that the administration of the new tax is simple, certain and fair.