Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 18 paragraph 15

Recovery of tax from responsible trustees

Paragraph 15 of Schedule 18 deals with how LBTT owed by the trustees of a settlement may be recovered, and from which trustees it can be collected.

• Where trustees of a settlement are liable for LBTT, the tax can be recovered from any one or more of the responsible trustees.
• Revenue Scotland does not need to collect proportionally from each trustee — it may pursue any combination of the responsible trustees for the full amount.
• The tax may only be recovered once, meaning there is no risk of double recovery even if more than one trustee is pursued.
• This provision gives Revenue Scotland flexibility in enforcement while protecting trustees from being asked to pay the same liability twice.