I wholly agree with the sentiments expressed by Anthony Atkin (see [2004] 2 December, ) with regard to the Inland Revenue and the sudden rush of penalties.


We have had the same experience and have spoken to several other firms that are being similarly treated.


We have had forms rejected on grounds of a mistake where none exists, and incorrect certificates abound (when you can read them).


We are all feeling under pressure and persecuted because we have no means of communicating effectively (or even at all) with the stamp duty land tax (SDLT) offices, as we did with the old stamp duty offices.


We should not be treated in this way.


It has been a difficult time for the profession with the new Land Registry Act, stamp duty land tax and money laundering regulations, and the new Draconian approach by the SDTL office is not helping.



Sally Perkins, solicitor, Winslow, Buckinghamshire