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Other cases that caught our eye: 19 January 2024

The meaning of ‘residence’ for LBTT purposes: A Blue v Revenue Scotland [2023] FTSTC 4 (21 December 2023) is a case on the additional dwelling supplement rules for Scottish land and buildings transaction tax particularly the rules relating to cohabitees. The details will be of interest to those dealing with this particular tax but the case is of wider interest because it deals with an issue which has relevance to Private Residence Relief for CGT – what is meant by ‘residence’. The FTT accepted that the individual had lived in the property for 18 days but said that this did not mean that it had been his residence. It found that his living there was always going to be a ‘stop gap’ arrangement until he moved into another property which he owned. The supplement was therefore property chargeable.

Revenue Scotland had argued that there was not sufficient evidence that...

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