Can you not go back and agree to change it to that even if you give them £1 for the curtains or something? Last time we dis this, you always paid the max you can for curtains, carpets, appliances etc just to lessen the property value
Nothing like a bit of tax evasion.
Apportionments have to be fair and justifiable. Would you want to sign a tax return for a house at £250,000 with £20,000 curtains?
I have some sympathy for the solicitor - they will be dealing with SDLT day in day out at 1% and forgot that this one should be 3%. At the end of the day, it is a tax which is due by a purchaser so the OP's mother needs to cough up and should have been aware of her tax liability before entering into the transaction.
The solicitor has paid the full tax so that the title can be registered, otherwise the purchaser (and the solicitor) would have been stuffed.
The honourable thing to do for the purchaser is to stump up the cash. If there is genuine hardship and the funds aren't available, then I'd be asking the solicitor if they would mind instalments though. I can't see them refusing that given their error.