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No repayment due under the new system

10 November 2019
Issue: 4720 / Categories: Tax cases

E Grotlin (FTSTC12)


The taxpayer bought a property. He submitted the electronic land and buildings transaction tax return and paid the tax. However he was unsatisfied with the quality of the construction of the building and Taylor Wimpey had bought it back two years later. He claimed a repayment of the land and buildings transaction tax under Revenue Scotland and Tax Powers Act 2014 s 107. Revenue Scotland refused the claim.

The taxpayer appealed. He said the refusal to repay had ‘significant adverse effects’ on his family. Further his neighbours had obtained repayment of SDLT so it was ‘unfair that the devolved legislation did not appear to allow for repayment’.

The First-tier Tribunal for Scotland said that s 107 provided for relief for overpayment but not for repayment in the taxpayer’s circumstances. On the neighbour’s repayment the tribunal said this had been possible because the neighbour had bought the property...

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