Although Revenue & Customs has made a grudging admission of its errors in relation to the stamp duty land tax (see [2005] Gazette, 15 September, 4), there is of course no chance that it will compensate practitioners, their staff, or their clients for the needless anxiety and stress that its intransigent incompetence has caused over the past 18 months, not to mention the damage caused to solicitor-client relations.

In one particular case where the Revenue admits its error, it will pay my additional costs - but only if my client pays me first. The Revenue will then reimburse him. That will just about put the tin hat on that client relationship.


Do not imagine that this is the end of the story. This still remains a poorly administered, ill-thought-out tax for which the Treasury and Chancellor are responsible rather than the wretched Revenue.


WH Winckworth, Miller Mockford, Lincoln