Revenue Scotland and Tax Powers Act 2014 section 248

Application of this Part to trustees

Section 248 sets out how the review, mediation and appeal processes apply when the buyers in a land and buildings transaction tax (LBTT) transaction are a trust, ensuring that all relevant trustees are properly notified and bound by outcomes.

• Where some but not all trustees request a review, Revenue Scotland must notify the other known relevant trustees, and all relevant trustees must agree for the review to be settled by agreement
• Where a trust and Revenue Scotland agree to enter mediation, all known relevant trustees must be notified, and all must agree for the mediation to be settled by agreement
• Any relevant trustee may bring an appeal, but must notify the other relevant trustees; all must agree for the appeal to be settled by agreement, and the tribunal's decision binds all relevant trustees
• The definition of "relevant trustees" is taken from schedule 18 of the Land and Buildings Transaction Tax (Scotland) Act 2013, and this section is subject to the provisions of that schedule