Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 10 paragraph 8

Anti-avoidance rule for group relief

Paragraph 8 of Schedule 10 sets out the anti-avoidance conditions under which group relief from LBTT will not be available.

• Group relief can be denied if the transaction lacks genuine commercial reasons
• Relief is also denied if the transaction is part of arrangements designed to avoid LBTT
• It is sufficient for tax avoidance to be just one of the main purposes of the arrangements, not necessarily the sole purpose
• Both conditions operate independently — either one is enough to disqualify the relief