Revenue Scotland has decided not to appeal two decisions in which the Upper Tribunal cancelled daily penalties for late submission of LBTT returns and is to review the administrative processes around the issue of penalty notices.
In Revenue Scotland v Begbies Traynor [2019] UT 35, and Revenue ScotlandvHarrison & Ross [2019] UT 36, the Upper Tribunal for Scotland cancelled daily penalties on grounds that a single penalty notice did not satisfy statutory requirements for both a notice of liability and an assessment notice. Both cases concerned LBTT returns filed more than six months after the filing date, incurring an initial fixed penalty of £100 plus daily penalties of £10 per day. The appeals related to daily penalties amounting to £900.
Revenue Scotland has confirmed in an LBTT technical update that it will continue to charge daily penalties for failure to submit returns more than three months after the filing date, but will review its administrative procedures. This may result in the issue of two separate penalty notices to taxpayers in future.
See Revenue Scotland LBTT technical bulletin 5(bit.ly/2lwUUQp).
Revenue Scotland has decided not to appeal two decisions in which the Upper Tribunal cancelled daily penalties for late submission of LBTT returns and is to review the administrative processes around the issue of penalty notices.
In Revenue Scotland v Begbies Traynor [2019] UT 35, and Revenue ScotlandvHarrison & Ross [2019] UT 36, the Upper Tribunal for Scotland cancelled daily penalties on grounds that a single penalty notice did not satisfy statutory requirements for both a notice of liability and an assessment notice. Both cases concerned LBTT returns filed more than six months after the filing date, incurring an initial fixed penalty of £100 plus daily penalties of £10 per day. The appeals related to daily penalties amounting to £900.
Revenue Scotland has confirmed in an LBTT technical update that it will continue to charge daily penalties for failure to submit returns more than three months after the filing date, but will review its administrative procedures. This may result in the issue of two separate penalty notices to taxpayers in future.
See Revenue Scotland LBTT technical bulletin 5(bit.ly/2lwUUQp).
