Dr C Goudie & Dr A Sheldon v Revenue Scotland

Cathya Djanogly

In Dr C Goudie & Dr A Sheldon v Revenue Scotland [2018] FTSTC 3 (9 November 2018) the FTT for Scotland found that under the Land and Buildings Transaction Tax (Scotland) Act (LBTTA) 2013 no repayment of the additional dwelling supplement (ADS) is due in circumstances where only one of two joint owners disposes of a previously owned property.

Dr Goudie had jointly owned a property in Edinburgh with his brother and a friend. He had lived there until July 2015 when he had moved into a rented flat with Dr Sheldon. Finally in April 2016 both appellants had purchased a property in joint names. They had made a land and buildings transaction tax (LBTT) return and paid the LBTT including the ADS.

In June 2007 Dr Goudie disposed of his interest in the first property and submitted an ADS repayment claim on the basis...

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