The upgraded SDLT enquiry regime

The reform of the SDLT enquiries regime which began on 1 April 2010 will be consolidated with the changes on 1 April 2011. The new rules are now being used in the many enquiries currently being made into SDLT avoidance schemes. The powers are divided mainly between those in FA 2003 Sch 10 (to enquire into returns and issue closure notices) and FA 2008 Sch 36 (which do not depend upon whether a return has been filed). The new powers in Sch 36 contain little in the way of effective time limits so taxpayers have to fall back on the general time limits imposed upon HMRC for making discovery assessments.