5 minutes
Penalties imposed by Revenue Scotland (RS) over the late filing of a land and buildings transaction tax (LBTT) return have been quashed after the tax agency failed to produce evidence that it had taken a decision to impose the penalties, as required by legislation.
6 minutes
The Upper Tribunal for Scotland has ruled that the existence of a repairing standard enforcement order did not prevent a trust from having the requisite intention to demolish a building as per Schedule 5 of the Housing (Scotland) Act 1988.
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