Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 17 paragraph 10

Joint and several liability of responsible partners

Paragraph 10 of Schedule 17 establishes that responsible partners share joint and several liability for any LBTT payment due, while protecting partners who joined the partnership after the relevant transaction took place.

• Where responsible partners are liable to pay LBTT, the liability is joint and several — meaning Revenue Scotland can pursue any one or more of them for the full amount
• Joint and several liability means each responsible partner is individually liable for the whole tax debt, not just a proportionate share
• A partner who became a responsible partner only after the effective date of the transaction giving rise to the tax cannot be pursued for that tax
• This protection ensures that incoming partners are not made liable for tax obligations arising from transactions that occurred before they joined the partnership