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Land Transaction Tax - whether higher rate applicable - yes - whether closure notice properly notified - yes - whether liable to inaccuracy penalty - yes - whether penalty properly calculated - no. �
             This is an appeal against:
(1)           a closure notice, issued under s 50 of the Tax Collection and Management (Wales) Act 2016 (�TCMA 2016), �dated 25 August 2020 by which the Respondent (�the WRA�) amended the Appellant�s tax return so that it recorded �2400 of Land Transaction Tax (�LTT�) as being due; and
(2)           a penalty in the sum of �468 issued under ss 129 and 141 of TCMA 2016.
              Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings.� As such, the hearing was held in public.
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