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The taxpayer has been in business for about 30 years and always paid his taxes on time. In May 2020 he entered into a 20-year lease for a property for which he filed a land and buildings transaction tax (LBTT) return and paid the tax.
Under LBTTA 2013 Sch 19 para 10 the taxpayer is required to make a further return if on the review date the lease has not been assigned or terminated. The review date is the day falling on the third anniversary of the effective date of the transaction – here 31 March 2020 so the first review date was 31 March 2023. The return was therefore due on 30 April 2023.
Revenue Scotland sent the taxpayer a reminder for the review return but the taxpayer said he did not receive it. In mid April there was an exchange of emails between...
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