Whichever. The point was that he missed something he shouldn’t have missed.
Yes.
However I don’t think that stops vendor and purchaser coming to an agreement whether to apportion it between them based on sale date.
I can confirm from recent experience that it is the Vendor who pays the TF if the property is sold after 1st January of any year. It is apportioned by the Notaire at the time of exchanging contracts and then refunded by the Notaire afterwards to the vendor as in my case. However I then received a new TF bill inthe October of the same year for four times my usual TF and invoiced to myself and not the new owners. Various bills followed and I asked for a degrevement as they said it was for the two months I was refunded by the Notaire. I got fed up of trying to ring for three months every other day so sent a cheque, it got lost and four months later got the Impôts locally down here to try and contact the old dept, they did and I sent another cheque, cancelling the original at a cost to me of €25 but it was instant. This week I received a payment from the old Impôts for overpayment of the said TF. What a carry on!
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