An order for foreclosure absolute is a land transaction1 effected by operation of law, and as such is subject to stamp duty land tax2. All such orders are required to be notified to the Commissioners for Her Majesty's Revenue and Customs, by delivery of a land transaction return, before the end of the period of 30 days after the effective date
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This Practice Note considers claims for damages for breach of statutory duty. For guidance on claims for damages for a negligent breach of duty of care outside a statutory duty, see Practice Notes:•Negligence—when does a duty of care arise?•Negligence—when is the duty of care breached?Breach of
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