Military posting prevented occupation of property

The taxpayer was a doctor in the British Army. While serving in Cyprus his wife bought a property for the family to live in when they returned to the UK.

However from August 2015 to December 2019 the taxpayer was posted to Canada so the property was rented out. He was posted to Scotland in January 2020.

The taxpayer bought a second property in September 2019 on which he paid land and buildings transaction tax including the additional dwelling supplement (ADS).

The taxpayer sold the first property in February 2021 and he claimed repayment of the ADS paid on the second property.

Revenue Scotland rejected the claim. This was on the basis that although the taxpayer intended to live in the first property it had not been his main residence in the 19 months before he bought the second property. The taxpayer said the sole reason he...