The First-tier Tribunal for Scotland has rejected the taxpayer’s appeal in an LBTT decision, ruling that the legislation was unambiguous. Specifically, a condition for repayment of the additional dwelling supplement (ADS) was that both buyers must have resided in the property as a main residence.
The intention of the Scottish government had also been made clear in a consultation paper:
“all buyers have to satisfy the three conditions in order for the ADS to be repaid, unless specific provisions applying to spouses, civil partners or cohabitants in paragraph 8A of Schedule 2A apply.”
Those conditions were not met, so the taxpayer’s appeal was dismissed.
(The book shown below is on SDLT, but includes some coverage of LBTT.)
http://taxtribunals.scot/decisions/[2022]%20FTSTC%203.pdf
Related content from Claritax Books
Stamp Duty Land Tax is a well-written, user-friendly guide to the complexities of SDLT, written for accountants, solicitors and other tax professionals, with plenty of worked examples. Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.
