Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 40

Joint buyers: appeals and reviews

Section 40 sets out the rules that apply when joint buyers wish to settle disputes, request reviews, or appeal decisions relating to a land transaction.

• All joint buyers must agree before a settlement agreement with the Welsh Revenue Authority (WRA) can be entered into.
• Any one of the joint buyers may request a review of a WRA decision or bring an appeal to the tribunal, without needing the agreement of the others.
• Where a review or appeal is initiated by only some of the buyers, the WRA must notify all other known buyers, who are then entitled to join as parties.
• The outcome of any review or tribunal appeal is binding on all joint buyers, regardless of whether they participated.