Revenue Scotland and Tax Powers Act 2014 section 247

Application of this Part to joint buyers

Section 247 sets out the rules that apply when two or more joint buyers of property are involved in a review, mediation, or appeal relating to a Land and Buildings Transaction Tax decision.

• Where some but not all joint buyers request a review, Revenue Scotland must notify the other known buyers, who may join the review; any agreed settlement requires all buyers' consent, and the review conclusions bind all buyers.
• Where joint buyers and Revenue Scotland agree to enter mediation, Revenue Scotland must notify all known buyers, any buyer may participate, and settlement by agreement requires the consent of all buyers.
• Any joint buyer may bring an appeal and must notify the other buyers; settlement requires all buyers' agreement, any buyer may become a party to the appeal, and the tribunal's decision binds all buyers.
• These rules are subject to the special provisions for partnerships and trustees set out in schedules 17 and 18 of the Land and Buildings Transaction Tax (Scotland) Act 2013.

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