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In Michael Robert Harrison and Sharon Ross v Revenue Scotland [2019] FTSTC 5 the Scottish tribunal again allowed an appeal against daily penalties for late filed LBTT returns; the law on penalties was not complied with.

A Scottish Land and Building Transaction Tax (LBTT) return must be made before the end of 30 days beginning with the day after the effective date of the transaction.

The taxpayers purchased their premises for £50,000 and no LBTT was due.

The Scottish FTT allowed the appeal and cancelled the daily penalties:

Links to our guides:

LBTT: Land and Buildings Transaction Tax (LBTT)

How to appeal a tax penalty

External link:

Michael Robert Harrison and Sharon Ross v Revenue Scotland [2019] FTSTC 5