The first LBTT Scottish tribunal cases seem more favourable to the taxpayer than comparable UK tribunal decisions, writes Gordon Keenay (FTI Consulting).
Land and buildings transaction tax has applied to transactions in Scottish land since 1 April 2015. We now have the first two appeal decisions from the Scottish Tax Tribunals. The appeals are against penalty notices rather than tax assessments. Of particular interest is the indication that these tribunals seem more balanced in their attitude towards taxpayers and the revenue authority when both have made errors than we have often seen in tribunal decisions for the non-devolved taxes.
In both cases Revenue Scotland (RS) issued penalty notices for late filing and the taxpayers appealed.
W G Anderson v Revenue Scotland [2016] TTFT 1
W Anderson (WA) leased a commercial property and his transaction attracted no tax liability since it was below the tax threshold. It...
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The first LBTT Scottish tribunal cases seem more favourable to the taxpayer than comparable UK tribunal decisions, writes Gordon Keenay (FTI Consulting).
Land and buildings transaction tax has applied to transactions in Scottish land since 1 April 2015. We now have the first two appeal decisions from the Scottish Tax Tribunals. The appeals are against penalty notices rather than tax assessments. Of particular interest is the indication that these tribunals seem more balanced in their attitude towards taxpayers and the revenue authority when both have made errors than we have often seen in tribunal decisions for the non-devolved taxes.
In both cases Revenue Scotland (RS) issued penalty notices for late filing and the taxpayers appealed.
W G Anderson v Revenue Scotland [2016] TTFT 1
W Anderson (WA) leased a commercial property and his transaction attracted no tax liability since it was below the tax threshold. It...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")