| Decision Number |
Summary Information |
| [2024] FTSTC 4 |
| Appellant |
Muharrem Gursoy |
| Respondent |
Revenue Scotland |
| Tribunal |
P F Doyle (Legal Member) |
| Decision Date |
17 September 2024 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Sections 159, 160 and 161 of Revenue Scotland
and Tax Powers Act 2014 - Procedural irregularity - the Revenue Scotland and Tax
Powers Act 2014 (Amendment) Regulations 2020 - reasonable excuse or special circumstances
for failure to make a return
|
| Decision Document |
[2024] FTSTC 4 |
|
| [2024] FTSTC 3 |
| Appellant |
Indigo Sun Retail Ltd |
| Respondent |
Revenue Scotland |
| Tribunal |
P F Doyle (Legal Member) |
| Decision Date |
16 July 2024 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Sections 159, 160 and 161 of Revenue Scotland
and Tax Powers Act 2014 - Procedural irregularity - the Revenue Scotland and Tax
Powers Act 2014 (Amendment) Regulations 2020 - is a section 161 notification
required before an assessment can be made under section 179 RSTPA? - reasonable
excuse or special circumstances for failure to make a return
|
| Decision Document |
[2024] FTSTC 3 |
|
| [2024] FTSTC 2 |
| Appellant |
Alisdair MacQuarrie |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), C Barbour (Ordinary Member) |
| Decision Date |
22 February 2024 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement ("ADS") - no -
has not lived in property as only or main residence in relevant period - property not
sold within 18 months - appeal dismissed
|
| Decision Document |
[2024] FTSTC 2 |
|
| [2024] FTSTC 1 |
| Appellant |
Peter Crawley |
| Respondent |
Revenue Scotland |
| Tribunal |
L Carlin (Legal Member), A Scott (President) |
| Decision Date |
18 January 2024 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement ("ADS") - no -
as not lived in property as only or main residence in relevant period - appeal dismissed
|
| Decision Document |
[2024] FTSTC 1 |
|
| [2023] FTSTC 4 |
| Appellant |
Alan Blue |
| Respondent |
Revenue Scotland |
| Tribunal |
L Carlin (Legal Member), A Scott (President) |
| Decision Date |
21 December 2023 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax ("LBTT") - Additional Dwelling Supplement ("ADS") -
whether a property was an only or main residence for LBTT purposes - no - appeal dismissed
|
| Decision Document |
[2023] FTSTC 4 |
|
| [2023] FTSTC 3 |
| Appellant |
Stephen McCarter |
| Respondent |
Revenue Scotland |
| Tribunal |
L Carlin (Legal Member), C Barbour (Ordinary Member) |
| Decision Date |
6 November 2023 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement ("ADS") - repayment
- no - as not lived in property as only or main residence in relevant period - appeal dismissed
|
| Decision Document |
[2023] FTSTC 3 |
|
| [2023] FTSTC 2 |
| Appellant |
Alexander Joseph Duran |
| Respondent |
Revenue Scotland |
| Tribunal |
L Carlin (Legal Member), A Scott (President) |
| Decision Date |
14 July 2023 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement ("ADS") - no -
as not lived in property in relevant period - appeal dismissed
|
| Decision Document |
[2023] FTSTC 2 |
|
| [2023] FTSTC 1 |
| Appellant |
Ian Alexander Tavendale |
| Respondent |
Revenue Scotland |
| Tribunal |
L Carlin (Legal Member) |
| Decision Date |
31 January 2023 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwellings Supplement (ADS) - whether sold
within 18 months - no - appeal dismissed
|
| Decision Document |
[2023] FTSTC 1 |
|
| [2022] FTSTC 10 |
| Appellant |
Meng Choo Tan |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), C Barbour (Ordinary Member) |
| Decision Date |
8 December 2022 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwellings Supplement (ADS) - whether main
residence - no - appeal dismissed
|
| Decision Document |
[2022] FTSTC 10 |
|
| [2022] FTSTC 9 |
| Appellant |
Patersons of Greenoakhill Limited |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), K Lumsdaine (Legal Member) |
| Decision Date |
22 November 2022 (Reviewed on 20 December 2022) |
| Application Type |
Appeal |
| Tax Type |
Scottish Landfill Tax |
| Notes |
Scottish Landfill Tax - Fines - whether Qualifying materials - standard or lower rates -
burden of proof - appellant - evidence required - whether adequate statutory records - when
is guidance statutory - tertiary legislation - appeal dismissed - Penalty - whether careless -
for three quarters yes - appeal dismissed in part
|
| Decision Document |
[2022] FTSTC 9 |
|
| [2022] FTSTC 8 |
| Appellant |
Lorna Yuill |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), C Barbour (Ordinary Member) |
| Decision Date |
25 August 2022 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement
|
| Decision Document |
[2022] FTSTC 8 |
|
| [2022] FTSTC 7 |
| Appellant |
Peter Pattisson |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President) |
| Decision Date |
8 August 2022 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement - impact of Covid -
whether Tribunal can consider if law is fair - no - appeal dismissed
|
| Decision Document |
[2022] FTSTC 7 |
|
| [2022] FTSTC 6 |
| Appellant |
Iain Robertson |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), C Barbour (Ordinary Member) |
| Decision Date |
15 July 2022 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement (ADS) - disposal of
dwelling that was the subject matter of the chargeable transaction and which was not
the buyer's only or main residence at any time during the period of 18 months ending
with the effective date of the transaction - whether ADS repayable - no - appeal dismissed
|
| Decision Document |
[2022] FTSTC 6 |
|
| [2022] FTSTC 5 |
| Appellant |
Wind Energy Renewables LLP |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), C Barbour (Ordinary Member) |
| Decision Date |
18 May 2022 |
| Application Type |
Appeal (Expenses) |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - expenses application - Rule 10 - act, omission or
conduct cause of expenses that it would be unreasonable to bear - no - appeal dismissed
|
| Decision Document |
[2022] FTSTC 5 |
|
| [2022] FTSTC 4 |
| Appellant |
Elvis Ricardo Anthony Mohammed |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President) |
| Decision Date |
17 February 2022 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement ("ADS") - disposal
of dwelling that had not been the buyer's only or main residence at any time during the
period of 18 months ending with the effective date of the transaction - whether ADS
repayable - no - appeal dismissed
|
| Decision Document |
[2022] FTSTC 4 |
|
| [2022] FTSTC 3 |
| Appellant |
C Ewan H Crawford |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), C Barbour (Ordinary Member) |
| Decision Date |
31 January 2022 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Joint buyers who had not previously cohabited and both
had their own main residence - one buyer sold that residence within 18 months of the
chargeable transaction - the other sold on the day of the chargeable transaction - whether
repayment of ADS - no - purposive statutory construction required? - no - unambiguous
legislation - appeal dismissed
|
| Decision Document |
[2022] FTSTC 3 |
|
| [2022] FTSTC 2 |
| Appellant |
Andrew Christie |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), C Barbour (Ordinary Member) |
| Decision Date |
27 January 2022 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement - Armed Forces Covenant -
Revenue Scotland Guidance LBTT 10020 - Postings abroad so unable to reside in UK - whether
ADS repayable - no
|
| Decision Document |
[2022] FTSTC 2 |
|
| [2022] FTSTC 1 |
| Appellant |
Wind Energy Renewables LLP |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), C Barbour (Ordinary Member), K Lumsdaine (Legal Member) |
| Decision Date |
14 January 2022 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - whether Closure Notice can be cancelled unilaterally
- no - whether loss of tax - no section 93(3)(b) and (5) RSTPA - assessment under section
98(2) of RSTPA - invalid - appeal allowed
|
| Decision Document |
[2022] FTSTC 1 |
|
| [2021] FTSTC 3 |
| Appellant |
Barr Environmental Limited |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), K Campbell QC (Legal Member) |
| Decision Date |
18 November 2021 |
| Application Type |
Appeal |
| Tax Type |
Scottish Landfill Tax |
| Notes |
Landfill Tax Scotland Act 2014 - mirrors provisions in Finance Act 2014 - Court of Appeal
in Devon considered - disposal of material as waste in cell walls and restoration -
whether disposed "with the intention of discarding it" - yes - in roads - no - omission in
records - whether prescribed activity - yes - whether qualifying material - no - penalties -
Supreme Court in Tooth considered
|
| Decision Document |
[2021] FTSTC 3 |
|
| [2021] FTSTC 2 |
| Appellant |
Wind Energy Renewables LLP |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), K Lumsdaine (Legal Member) |
| Decision Date |
31 May 2021 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Undertaking to meet expenses - Rules 10, 5 and 2 of the
Tribunal Rules - Application allowed in part - substantive appeal allowed
|
| Decision Document |
[2021] FTSTC 2 |
|
| [2021] FTSTC 1 |
| Appellant |
Robert and Maxine Sloss |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), C Barbour (Ordinary Member) |
| Decision Date |
28 May 2021 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - refund claim - residential and non-residential tax rates -
classification of property - residential or mixed use - definition of grounds - RSTPA s 113 -
Appeal allowed
|
| Decision Document |
[2021] FTSTC 1 |
|
| [2020] FTSTC 4 |
| Appellant |
Lachlan and Catherine Joan Macdonald |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President) |
| Decision Date |
3 November 2020 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement ("ADS") - disposal of dwelling
that was the subject matter of the chargeable transaction and which was not the buyers only or
main residence at any time during the period of 18 months ending with the effective date of the
transaction - whether ADS repayable - no - appeal dismissed
|
| Decision Document |
[2020] FTSTC 4 |
|
| [2020] FTSTC 3 |
| Appellant |
Rona Jane Yard |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President) |
| Decision Date |
23 September 2020 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement (ADS) - disposal of dwelling
that was the subject matter of the chargeable transaction and which was not the buyers only or
main residence at any time during the period of 18 months ending with the effective date of the
transaction - whether ADS repayable - no - appeal dismissed
|
| Decision Document |
[2020] FTSTC 3 |
|
| [2020] FTSTC 2 |
| Appellant |
Shu Fang Yang |
| Respondent |
Revenue Scotland |
| Tribunal |
K Campbell QC (Legal Member), K Lumsdaine (Legal Member) |
| Decision Date |
19 June 2020 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
LBTT - 3 year lease review tax return - penalty for late submission - burden of proof -
reasonable excuse - Kot followed - ignorance of law as excuse - not on facts found -
inability to pay - no - special circumstances - no - appeal dismissed
|
| Decision Document |
[2020] FTSTC 2 |
|
| [2020] FTSTC 1 |
| Appellant |
Foodwood Limited |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), K Lumsdaine (Legal Member) |
| Decision Date |
21 May 2020 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
LBTT - 3 year lease review tax return - penalty for late submission - burden of proof -
reasonable excuse - special circumstances - no - appeal dismissed
|
| Decision Document |
[2020] FTSTC 1 |
|
| [2019] FTSTC 16 |
| Appellant |
The Barony of Kirkton Ltd |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), K Lumsdaine (Legal Member) |
| Decision Date |
18 December 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Penalty of late payment of LBTT - whether penalty correctly
imposed - yes - whether reasonable excuse - no - whether special circumstances - no - whether
amount of penalty proportionate - yes - different approach by HMRC relevant - no - whether Tribunal
can consider fairness of legislation - no - appeal dismissed
|
| Decision Document |
[2019] FTSTC 16 |
|
| [2019] FTSTC 15 |
| Appellant |
Thomson Bethune Limited |
| Respondent |
Revenue Scotland |
| Tribunal |
K Campbell QC (Legal Member) |
| Decision Date |
17 December 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax (LBTT) - 3 year lease review return - penalty for late submission -
burden of proof - reasonable excuse - Kot followed - no obligation on Revenue Scotland to remind
taxpayer to file return - on facts found ignorance not an excuse - whether special circumstances
present - no - appeal dismissed
|
| Decision Document |
[2019] FTSTC 15 |
|
| [2019] FTSTC 14 |
| Appellant |
Neil Doherty |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President) |
| Decision Date |
27 November 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement (ADS) - Both buyers not
having cohabited in both properties - Repayment - No - Limits of jurisdiction - Fairness -
Appeal dismissed
|
| Decision Document |
[2019] FTSTC 14 |
|
| [2019] FTSTC 13 |
| Appellant |
John William Wallace and Laura Anne Avril Hogg |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President) |
| Decision Date |
27 November 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement (ADS) - Buyers not
cohabited in both properties - Repayment - No - Limits of jurisdiction - Fairness -
Appeal dismissed
|
| Decision Document |
[2019] FTSTC 13 |
|
| [2019] FTSTC 12 |
| Appellant |
Edward Grotlin |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), K Lumsdaine (Legal Member) |
| Decision Date |
29 October 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax (LBTT) - Claim for Repayment of LBTT - whether payment
exempt - no - whether different approach by HMRC relevant - no - whether Tribunal can consider
fairness of legislation - no - appeal dismissed
|
| Decision Document |
[2019] FTSTC 12 |
|
| [2019] FTSTC 11 |
| Appellant |
William Ross |
| Respondent |
Revenue Scotland |
| Tribunal |
K Campbell QC (Legal Member), C Barbour (Ordinary Member) |
| Decision Date |
4 October 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - LBTT - Additional Dwelling Supplement - effective date
one of two joint buyers owned two properties - buyers not having cohabited in first property -
repayment or relief - no - policy intent - compliance - absurdity - no - limits of jurisdiction -
fairness - appeal dismissed
|
| Decision Document |
[2019] FTSTC 11 |
|
| [2019] FTSTC 10 |
| Appellant |
Joanne Philippa Chumas |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), K Lumsdaine (Legal Member) |
| Decision Date |
4 October 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax (LBTT) - Additional Dwelling Supplement (ADS) - Schedule 2A
paragraph 8 of Land and Buildings Transaction Tax (Scotland) Act 2013 - whether appeal allowed
to be received late - yes - disposal of dwelling that was the subject-matter of the chargeable
transaction and which was not the buyer's only or main residence at any time during the period
of 18 months ending with the effective date of the transaction - whether ADS repayable - no -
appeal dismissed
|
| Decision Document |
[2019] FTSTC 10 |
|
| [2019] FTSTC 9 |
| Appellant |
John Frank Cameron Walter |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President) |
| Decision Date |
1 October 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement (ADS) - buyers not having
cohabited in both properties - repayment - no - limits of jurisdiction - fairness - appeal dismissed
|
| Decision Document |
[2019] FTSTC 9 |
|
| [2019] FTSTC 8 |
| Appellant |
Avocet Agriculture Limited |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), K Campbell QC (Legal Member) |
| Decision Date |
27 August 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Invalid appeal - appeal dismissed
|
| Decision Document |
[2019] FTSTC 8 |
|
| [2019] FTSTC 7 |
| Appellant |
Niven Macadam Hunter |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President) |
| Decision Date |
26 August 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Claim for repayment of ADS - outwith time limit -
no discretion - appeal dismissed
|
| Decision Document |
[2019] FTSTC 7 |
|
| [2019] FTSTC 6 |
| Appellant |
Ruth Anne Munro |
| Respondent |
Revenue Scotland |
| Tribunal |
K Campbell QC (Legal Member), C Barbour (Ordinary Member) |
| Decision Date |
26 August 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax (LBTT) - penalty for late payment - section 29 LBTTA;
section 40(2) LBTTA - whether reasonable excuse - no - whether special circumstances - no -
limits to jurisdiction - appeal dismissed
|
| Decision Document |
[2019] FTSTC 6 |
|
| [2019] FTSTC 5 |
| Appellant |
Michael Robert Harrison and Sharon Ross |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), C Barbour (Ordinary Member) |
| Decision Date |
1 February 2018 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax (LBTT) - section 162 and 163 RSTPA - is £0 a penalty - no -
section 161 RSTPA - Daily penalties - burden of proof not discharged by Revenue Scotland -
has a decision been made to charge the daily penalties - no - notice issued specifying the date -
no - reasonable care - no - reasonable excuse - reliance on agent - no - special circumstances -
no - are penalties proportionate - yes - appeal allowed - daily penalties and £0 penalty cancelled
(£100 penalty not in dispute)
|
| Decision Document |
[2019] FTSTC 5 |
|
| [2019] FTSTC 4 |
| Appellant |
Begbies Traynor (Central) LLP |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), C Barbour (Ordinary Member) |
| Decision Date |
1 February 2018 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax (LBTT) - section 161 RSTPA - Daily penalties -
burden of proof not discharged by Revenue Scotland - has a decision been made to charge a daily penalty -
no - notice issued specifying the date - no - section 162 RSTPA - is £0 a penalty - no - reasonable excuse -
reliance on agent - no - special circumstances - no - are penalties proportionate - yes - appeal allowed in part -
daily penalties and £0 penalty cancelled
|
| Decision Document |
[2019] FTSTC 4 |
|
| [2019] FTSTC 3 |
| Appellant |
Samreena Qamar |
| Respondent |
Revenue Scotland |
| Tribunal |
K Campbell QC (Legal Member), C Barbour (Ordinary Member) |
| Decision Date |
12 February 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
LBTT - 3 year lease review tax return - penalty for late submission - burden of proof -
reasonable excuse - Kot followed - no obligation on Revenue Scotland to remind taxpayer
to file return - ignorance of the law can be an excuse but is not on facts found - whether
special circumstances present - no - appeal dismissed
|
| Decision Document |
[2019] FTSTC 3 |
|
| [2019] FTSTC 2 |
| Appellant |
LT Manufacturing Limited |
| Respondent |
Revenue Scotland |
| Tribunal |
K Lumsdaine (Legal Member) |
| Decision Date |
6 February 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
TAX - Land and Buildings Transaction Tax (LBTT) - Penalty failure to make LBTT Return - whether penalty valid -
yes - whether there was a reasonable excuse or special circumstances - no - Appeal refused
|
| Decision Document |
[2019] FTSTC 2 |
|
| [2019] FTSTC 1 |
| Appellant |
Ying Chun Kot |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), K Lumsdaine (Legal Member) |
| Decision Date |
6 February 2019 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
LBTT - 3 year lease review tax return - penalty for late submission - burden of proof - reasonable excuse -
ignorance of law - Anderson distinguished - Ignorance of the law can be an excuse but is not on facts found -
special circumstances - no - appeal dismissed
|
| Decision Document |
[2019] FTSTC 1 |
|
| [2018] FTSTC 4 |
| Appellant |
Andrew John Edward Clark |
| Respondent |
Revenue Scotland |
| Tribunal |
K Campbell QC (Legal Member), K Lumsdaine (Legal Member) |
| Decision Date |
9 November 2018 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - Additional Dwelling Supplement (ADS) - Schedule 2A paragraphs 2 & 8 of
Land and Buildings Transaction Tax (Scotland) Act 2013 - transaction comprising purchase of adjacent heritable
subjects originally forming part of larger dwelling with subjects already owned by purchaser - whether reintegration
of subjects to form one larger dwelling constituted a disposal - no - whether 'dispose' in paragraph 8 ambiguous - no -
whether additional dwelling ceased to exist and tax charge unfair - no - whether ADS repayable - no - appeal refused
|
| Decision Document |
[2018] FTSTC 4 |
|
| [2018] FTSTC 3 |
| Appellant |
Dr Colin Goudie & Dr Amelia Sheldon |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), K Campbell QC (Legal Member) |
| Decision Date |
9 November 2018 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
LBTT - Additional Dwelling Supplement - effective date one of two joint buyers owned two properties -
buyers not having cohabited in second property - repayment or relief - no - policy intent -
compliance - absurdity - no - Pepper v Hart - no - limits of jurisdiction - fairness - appeal dismissed
|
| Decision Document |
[2018] FTSTC 3 |
|
| [2018] FTSTC 2 |
| Appellant |
Ernold Limited |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (President), C Barbour (Ordinary Member) |
| Decision Date |
1 February 2018 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax (LBTT) - sections 168 and 169(2) Revenue Scotland Tax and Powers
Act (RSTPA) - is a penalty of 5% excessive - no - proportionate - appeal dismissed
|
| Decision Document |
[2018] FTSTC 2 |
|
| [2018] FTSTC 1 |
| Appellant |
Fife Resources Solutions LLP |
| Respondent |
Revenue Scotland |
| Tribunal |
K Campbell QC (Legal Member) |
| Decision Date |
9 August 2018 |
| Application Type |
Appeal |
| Tax Type |
Scottish Landfill Tax |
| Notes |
Scottish Landfill Tax - SLfT - sections 239 and 241 of Revenue Scotland and Tax Powers Act 2014 -
Notice of Appeal submitted before review completed - whether appeal premature - yes -
notices of assessment withdrawn after Notice of Appeal submitted -
whether there was still an appealable decision - no -
whether Tribunal had jurisdiction to determine appeal - no - rule 10 of Tribunal Rules -
whether Tribunal could and should make an order in relation to expenses - no - appeal refused |
| Decision Document |
[2018] FTSTC 1 |
|
| [2017] FTSTC 3 |
| Appellant |
Redwing Property Limited |
| Respondent |
Revenue Scotland |
| Tribunal |
K Campbell QC (Legal Member) |
| Decision Date |
17 August 2017 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - LBTT - Penalty for late submission of LBTT return - whether there was a reasonable excuse - no - special circumstances - yes in part - reduction of penalty - appeals allowed in part |
| Decision Document |
[2017] FTSTC 3 |
|
| [2017] FTSTC 2 |
| Appellant |
Straid Farms Limited |
| Respondent |
Revenue Scotland |
| Tribunal |
A Scott (Legal Member), C Barbour (Ordinary Member) |
| Decision Date |
26 July 2017 |
| Application Type |
Appeal |
| Tax Type |
Scottish Landfill Tax |
| Notes |
Scottish Landfill Tax - Penalty for late submission of return - tax paid early - reasonable excuse - no - special reduction for special circumstances - compliance intention of penalty regime - Policy Memorandum to RSTPA - Proportionality - scheme or penalty - penalty is not - appeal upheld in part - penalty varied |
| Decision Document |
[2017] FTSTC 2 |
|
| [2017] FTSTC 1 |
| Appellant |
Melanie Watts |
| Respondent |
Revenue Scotland |
| Tribunal |
K Campbell QC (Legal Member), J Stafford (Ordinary Member) |
| Decision Date |
24 May 2017 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Appeal refused |
| Decision Document |
[2017] FTSTC 1 |
|
| [2016] TTFT 2 |
| Appellant |
Classic Land and Property Limited |
| Respondent |
Revenue Scotland |
| Tribunal |
P F Doyle (Legal Member), C Barbour (Ordinary Member) |
| Decision Date |
14 December 2016 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - LBTT - Penalty for late submission of LBTT return - whether there was a reasonable excuse - no - sections 237 and 239 of the Revenue Scotland and Tax Powers Act 2014 - respondents' obligations when a review is requested - appeal allowed |
| Decision Document |
[2016] TTFT 2 |
|
| [2016] TTFT 1 |
| Appellant |
William G Anderson |
| Respondent |
Revenue Scotland |
| Tribunal |
W Ruthven Gemmell WS |
| Decision Date |
16 November 2016 |
| Application Type |
Appeal |
| Tax Type |
Land and Buildings Transaction Tax |
| Notes |
Land and Buildings Transaction Tax - LBTT - Penalty for late submission of LBTT return - whether penalty proportionate - yes - whether there was a reasonable excuse - no - Appeal refused |
| Decision Document |
[2016] TTFT 1 |
|