Welcome to TaxChamber.scot

The First-tier Tribunal for Scotland Tax Chamber has been established to decide appeals relating to

Lands and Buildings Transaction Tax
and Scottish Landfill Tax.

News and Announcements

  • 17/05/2017 - Minister for Legal Affairs Annabelle Ewing has appointed Mrs Anne Scott as the inaugural President of the First-tier Tribunal for Scotland Tax Chamber. More
  • 24/04/2017 - The First-tier Tax Tribunal for Scotland has been abolished and its functions and members have been transferred to a Tax Chamber within the newly-established First-tier Tribunal for Scotland. The Upper Tax Tribunal has also been abolished and its functions and members transferred to the Upper Tribunal for Scotland. More

About

The Scotland Act 2012

The Scotland Act 2012 provided the Scottish Parliament with the powers to introduce devolved taxes, particularly those taxes on land transactions and on waste disposal to landfill, effective 1st April 2015.

Revenue Scotland

As a non-ministerial department of the Scottish Government, Revenue Scotland (RS) is the tax authority responsible for the collection and management of the Land and Buildings Transaction Tax (LBTT) and the Scottish Landfill Tax (SLfT).

Revenue Scotland work closely with Registers of Scotland (RoS) on LBTT and with the Scottish Environment Protection Agency (SEPA) on SLfT.

The Scottish Tribunals

To ensure that taxpayers and their agents have access to administrative justice, two Tax Tribunals, with a First-tier and Upper Tribunal, were established by the Revenue Scotland and Tax Powers Act 2014 to hear appeals relating to LBTT and SLfT. They were broadly similar to the existing UK Tax Tribunals and in line with Scottish Ministers' requirements that there should be a Scottish solution for appeals against devolved taxes.

The Tribunals (Scotland) Act 2014 introduced two tribunals, namely the First-tier Tribunal for Scotland and the Upper Tribunal for Scotland, collectively known as the Scottish Tribunals. The Tax Tribunals became part of this new structure on 24th April 2017, with the introduction of the First-tier Tribunal for Scotland Tax Chamber, while the Upper Tax Tribunal was amalgamated into the Upper Tribunal for Scotland.

The First-tier Tribunal decides appeals against Revenue Scotland decisions, whereas the Upper Tribunal decides appeals on a point of law from decisions of the First-tier Tribunal, and the Scottish Courts and Tribunals Service (SCTS) provides administrative support for both. Please refer to The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017 and The Scottish Tribunals (Time Limits) Regulations 2016 for more detailed information and guidance.

Further details regarding the Tax Tribunals can be found in the 2015/16 Annual Report and the 2016/17 Annual Report.

Members

Chamber President

Mrs Anne Scott

Legal and Ordinary Members

The First-tier Tribunal consists of legal and ordinary members appointed by Scottish Ministers.


Mrs Charlotte Mary Barbour

Ordinary Member

Mr Kenneth John Campbell QC

Legal Member

Mr Paul Doyle

Legal Member

Miss Katrina Louise Lumsdaine

Legal Member

Mr Lorne Buchanan MacLeod

Ordinary Member

Dr Aidan O'Neill QC

Legal Member

Mr Julian Stafford

Ordinary Member

Decisions

Decision Number Summary Information
[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

Apply

Form NOA Tax1 should be used to make or notify an appeal to the First-tier Tribunal for Scotland Tax Chamber against decisions made by Revenue Scotland in relation to Lands and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT).

Please read the guidance notes before completing the form.

Contact

Address

First-tier Tribunal for Scotland
Tax Chamber
George House
126 George Street
Edinburgh
EH2 4HH

DX ED 259
LP-14 Edinburgh 2

Phone

0131 271 4385