Other cases that caught our eye: 17 January 2025

Scottish Land and Buildings Transaction tax: In Alexander Benjamin Associates Ltd v Revenue Scotland [2024] FTSTC 11 (23 December 2024) the Scottish FTT dismissed the taxpayer’s appeal against a decision by Revenue Scotland to impose penalties in respect of the taxpayer’s failure to submit an LBTT three-year lease review return on time. The Scottish FTT held that (a) the taxpayer’s argument that Revenue Scotland had a duty to send a reminder before a lease review return was due had no foundation in law and (b) the taxpayer did not have a reasonable excuse for failure to submit the three year lease review and could not establish special circumstances which would merit a reduction in the penalties. The penalties were therefore upheld. . Read the decision.