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Solicitor – Advice. The Chancery Division held that the defendant firm of solicitors, which had acted on behalf of the claimant in respect of the purchase of land, and for another individual in respect of the sub-sale of part of that land, was liable to the claimant in negligence concerning the sub-sale. The defendant's principal, by attaching the wrong plan to the TP1 form and filing of it, had diminished the value of the retained land. The defendant was also liable for negligent advice concerning the amount of stamp duty land tax (SDLT) to be paid, with the result that the claimant had overpaid the SDLT. The concession to SDLT in respect of transfers of land, under s 45 of the Finance Act 2003, had been available because there had been substantial performance of the contract to purchase the whole site and the sale of part of it at the same time.
Solicitor – Advice. The Chancery Division held that the defendant firm of solicitors, which had acted on behalf of the claimant in respect of the purchase of land, and for another individual in respect of the sub-sale of part of that land, was liable to the claimant in negligence concerning the sub-sale. The defendant's principal, by attaching the wrong plan to the TP1 form and filing of it, had diminished the value of the retained land. The defendant was also liable for negligent advice concerning the amount of stamp duty land tax (SDLT) to be paid, with the result that the claimant had overpaid the SDLT. The concession to SDLT in respect of transfers of land, under s 45 of the Finance Act 2003, had been available because there had been substantial performance of the contract to purchase the whole site and the sale of part of it at the same time.
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