I write concerning the Legal Ombudsman’s article in the 12 May Gazette about payment of stamp duty land tax.

What it fails to mention is the fact of numerous incorrect demands being made by HM Revenue & Customs, often directly to clients, where solicitors are the nominated agents, thereby causing untold unnecessary work and concern to all parties. Such demands are often made long after the event.

My understanding is that HMRC has the same bank account at Shipley for receipt of SDLT payments, PAYE (and possibly other funds in addition), giving rise to the above.

Sandie Graff, Graff & Redfern, Richmond, Surrey