E Grotlin v Revenue Scotland

In E Grotlin v Revenue Scotland [2019] FTSTC 12 (29 October 2019) the First-tier Tribunal for Scotland found that no repayment of land and buildings transaction tax (LBTT) was due even though a repayment would have been due under stamp duty land tax (SDLT) legislation.

Mr Grotlin had purchased a property sent the appropriate electronic LBTT return and paid the relevant tax. However he had been unsatisfied with the quality of the construction works and Taylor Wimpey had bought back the property two years later. He had then submitted a claim for repayment under The Revenue Scotland and Tax Powers Act 2014 s 107. Revenue Scotland had dismissed the claim.

Mr Grotlin appealed the decision of Revenue Scotland. He pointed to the ‘significant adverse effects’ of the decision on his family and contended that LBTT should be repaid because his neighbour in...