Revenue Scotland has received a number of queries following a recent decision of The First-tier Tribunal for Scotland Tax Chamber. This decision raises complex questions and Revenue Scotland is considering it carefully. We do not comment on specific cases due to our obligations in relation to protected taxpayer information.
At present, Revenue Scotland will continue to operate in accordance with its guidance: LBTT6050 - Transitional provisions | Revenue Scotland.
The Scottish Government, who are responsible for any decisions regarding changes to the Land and Buildings Transaction Tax legislation, are also considering the implications of the decision.
We will update this statement if Revenue Scotland’s position alters.