In Edward Grotlin [2019] FTSTC 12, the First-Tier Tribunal for Scotland (‘FTSTC’) dismissed an appeal for repayment of LBTT paid on the purchase of a property subsequently sold back to the developer on the grounds that there was no statutory grounds for repayment.

The FTSTC also confirmed that it was not competent to rule on the issue of fairness.


The appellant purchased a property, filed the return and paid tax on time. Nearly two years later, unsatisfied with the quality of the construction, he succeeded in selling the property back to the developer for a profit. After purchasing a new property, he claimed a repayment of the tax paid on the purchase of the first property.

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