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

  • 01/05/2020 - Further to previous communication, the First-tier Tribunal for Scotland Tax Chamber has published an update on the impact of the COVID-19 pandemic. More
  • 19/03/2020 - Based on current Government advice regarding social distancing, we have made a decision not to hold any face-to-face hearings until further notice. If you have an appeal with the Tax Chamber, we will ask if you want to take part in a telephone hearing or if you want your appeal to be decided on the papers we have received. If you have any questions, please contact us on 0131 271 4385 or email taxchamber@scotcourtstribunals.gov.uk.
  • 24/05/2018 - In compliance with the General Data Protection Regulation (GDPR), the First-tier Tribunal for Scotland Tax Chamber has published a notice on information processing. More
  • 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.

General Data Protection Regulation (GDPR)

In compliance with the GDPR, the First-tier Tribunal for Scotland Tax Chamber has published a notice on information processing.

Members

Chamber President

Mrs Anne Scott

Legal and Ordinary Members

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


Mr Paul Doyle

Legal Member

Miss Katrina Louise Lumsdaine

Legal Member

Dr Aidan O'Neill QC

Legal Member

Mrs Charlotte Mary Barbour

Ordinary Member

Mr Julian Stafford

Ordinary Member

Decisions

Decision Number Summary Information
[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

Decisions of the Upper Tribunal for Scotland

The following are decisions of the Upper Tribunal for Scotland in appeals to decisions of the First-tier Tribunal for Scotland Tax Chamber.

Decision Number Summary Information
[2019] UT 36
Appellant Revenue Scotland
Respondent Michael Robert Harrison and Sharon Ross
Tribunal D Small (Legal Member)
Decision Date 14 June 2019
Application Type Appeal
Tax Type Land and Buildings Transaction Tax
Notes Land and Buildings Transaction Tax (LBTT) - appeal by Revenue Scotland against FTTS's decision allowing taxpayer's appeal against penalties under section 161 RSTPA - daily penalties - was the burden of proof to show a "decision" to charge penalties under section 161(1)(b) discharged by Revenue Scotland - no - was the FTTS obliged to invite further evidence on that point - no - was a notice validly issued under section 161(1)(c) specifying the date from which the daily penalty would run - no - appeal refused
Decision Document [2019] UT 36
[2019] UT 35
Appellant Revenue Scotland
Respondent Begbies Traynor (Central) LLP
Tribunal D Small (Legal Member)
Decision Date 14 June 2019
Application Type Appeal
Tax Type Land and Buildings Transaction Tax
Notes Land and Buildings Transaction Tax (LBTT) - appeal by Revenue Scotland against FTTS's decision allowing taxpayer's appeal against penalties under section 161 RSTPA - daily penalties - was the burden of proof to show a "decision" to charge penalties under section 161(1)(b) discharged by Revenue Scotland - no - was the FTTS obliged to invite further evidence on that point - no - was a notice validly issued under section 161(1)(c) specifying the date from which the daily penalty would run - no - appeal refused
Decision Document [2019] UT 35
[2019] UT 5
Appellant Revenue Scotland
Respondent Classic Land and Property Limited
Tribunal D Small (Legal Member)
Decision Date 17 October 2017
Application Type Appeal
Tax Type Land and Buildings Transaction Tax
Notes Appeal allowed
Decision Document [2019] UT 5

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 Form NOA Tax1.

The Chamber President has also provided guidance for parties to achieve a level of consistency in the provision of PDF bundles for use by the Tribunal in hearings in the Tax Chamber. A PDF hearing bundle is a single document containing an organised collection of electronic copies of documents for use at the hearing of an appeal. This guidance should be followed unless there is a good reason not to do so and is subject to any specific Orders by the Tribunal.

Contact

Address

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

DX ED 259

Phone

0131 271 4385