Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 43

Persons acting in a representative capacity

Section 43 explains who is responsible for meeting Land Transaction Tax obligations when the buyer is deceased or when property is under the control of a court-appointed receiver.

• Personal representatives of a deceased buyer must fulfil all of that buyer's LTT obligations under the Act and the Tax Collection and Management (Wales) Act (TCMA).
• Personal representatives may recover any tax payments they make from the deceased person's estate.
• A court-appointed receiver who has direction and control of property must meet the LTT obligations relating to transactions affecting that property.
• The receiver must act as though the property were not under the direction and control of the court — meaning they bear the same responsibilities as any other person liable under the Act.