Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 18 paragraph 16

Filing returns for trust land transactions

Schedule 18 paragraph 16 establishes who may submit an LBTT return where a land transaction involves a trust.

• Where a land transaction is connected with a trust, the LBTT return does not need to be filed by all of the trustees.
• Any one or more of the trustees who are responsible for the transaction may submit the return.
• The trustees who file the return are referred to as the "relevant trustees."
• This provides practical flexibility, so that it is not necessary to obtain every trustee's involvement in the filing process.