Land and Buildings Transaction Tax (Scotland) Act 2013 section 42B

Persons liable for unpaid tax

Section 42B identifies the persons who can be required to pay unpaid Land and Buildings Transaction Tax by means of a formal notice.

• Where LBTT remains unpaid, Revenue Scotland can issue a notice requiring certain persons to pay the outstanding tax.
• The seller in the transaction can be required to pay the unpaid tax.
• Any company that was in the same group as the buyer and sat above it in the group structure at any relevant time can also be required to pay.
• Any person who was a controlling director of the buyer, or of a company that controlled the buyer, at any relevant time can be held liable for the unpaid tax.