Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 18 paragraph 6

Recovery of tax from the representative partner or trustee

Paragraph 6 of Schedule 18 confirms that any LBTT due from the relevant person or persons may be recovered directly from the representative partner (T), without limiting other methods of recovery.

• Any LBTT owed by the person or persons within the partnership or trust arrangement can be recovered from the representative partner or trustee (referred to as "T").
• This recovery from T is in addition to, and does not replace, any other available method of recovering the tax.
• Revenue Scotland therefore has flexibility in choosing how to pursue unpaid tax — it can go after T, the underlying persons, or both.
• T should be aware that acting as the representative partner or trustee carries a personal exposure to the tax liability of the wider group.