The appellant’s appeal against penalties for the late submission of a land and buildings transaction tax return was allowed, as Revenue Scotland had not met its statutory obligations following the appellant’s request for a review of the penalties.
The appellant purchased a property on 3 April 2015. Because of the value of the transaction, no land and buildings transaction tax (LBTT) was payable. An LBTT return should have been made by 3 May 2015, but due to an oversight by the appellant’s solicitor, the return was not submitted to Revenue Scotland (RS) until 17 February 2016.
RS issued two penalty notices, requiring the appellant to pay £100 and £900 respectively. The appellant’s solicitors sought a review of the penalty notices. RS carried out the review and upheld the decision to issue both penalty notices. The appellant appealed, arguing that there were exceptional circumstances
