LBTT

Alan Barr

Pre-election changes ease income tax for lower earners, while bigger tax reforms are pushed into the next parliament, report Isobel d’Inverno and Alan Barr (Brodies).

LBTT lease extension appeal sisted pending Archer: There is an unresolved issue concerning the operation of the Scottish Land and Buildings Transaction Tax which concerns the incidence of the tax where the term of a lease is extended by a Minute of...

Glasgow townhouse and mews properties were non-residential for LBTT purposes

LBTT – transition from SDLT: In Archer UK Ltd v Revenue Scotland [2025] FTSTC 10 (10 July), the Scottish FTT upheld the taxpayer’s appeal that the variation and extension of a lease did not constitute a land transaction as the grant of a...

Scottish FTT upholds Revenue Scotland’s assessments relating to incorrectly claimed LBTT group relief

Discretionary exception from compulsory VAT registration: In D Kaffel v HMRC [2025] UKFTT 397 (TC) (3 April), the taxpayer was a counsellor who operated as sole trader. Her turnover for 25 years had been below the VAT threshold, but there was a...

Alan Barr

Isobel d'Inverno

Isobel d’Inverno and Alan Barr (Brodies) review the Scottish Budget, including the new Scotland’s tax strategy publication which contains a wide range of substantive possibilities for change.

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...