RSTP6015 - Dispute resolution & LBTT joint buyers or trustees

A special set of review, mediation and appeal rules apply in relation to LBTT where there are either:

• two or more buyers who are, or will be, jointly entitled to the interest acquired by the land transaction; or
• the buyers (the ‘relevant trustees’) in the land transaction are a trust.

‘Relevant trustees’ has the same meaning given by paragraph 16 of schedule 18 to the LBTT(S)A 2013: ‘A return in relation to a land transaction may be made by any one or more of the responsible trustees in relation to the transaction (the ‘relevant trustees’).’

The rules below relating to joint buyers have effect subject to the following provisions of the LBTT(S)A 2013:

• schedule 17 (relating to partnerships)  – see LBTT7001; and
• schedule 18 (relating to trustees) – see LBTT8001.

Rules for joint buyers or trustees giving a notice of review

In a case where some (but not all) of the buyers or relevant trustees (whichever applies) give us a notice of review:

• we must notify each of the other buyers or relevant trustees (whose identity we know) about the notice of review;
• any of the other buyers or relevant trustees may be a party to the review;
• the agreement of all the buyers or relevant trustees is required if the review is to be settled by means of a settlement agreement (see RSTP6013);
• if the review is not settled, notice of our conclusions must be given to each of the other buyers or relevant trustees whose identity is known to us; and
• section 240 of the RSTPA 2014 (effect of conclusions of a review – see RSTP6006) applies in relation to all of the buyers or relevant trustees.

Rules for joint buyers or trustees entering mediation

In a case where the buyers or relevant trustees (whichever applies) agree with us to enter into mediation:

• we must notify each of the buyers or relevant trustees whose identity we know about the agreement to enter into mediation;
• any of the buyers or relevant trustees may be a party to the mediation if they notify us; and
• the agreement of all the buyers or relevant trustees is required if the mediation is to be settled by agreement.

Rules for joint buyers or trustees giving a notice of appeal

In the case of an appeal relating to the land transaction:

• the appeal may be brought by any of the buyers or relevant trustees;
• notice of the appeal must be given by the buyers or trustee(s) bringing the appeal to each of the other buyers or relevant trustees;
• the agreement of all the buyers or relevant trustees is required if the appeal is to be settled by means of a settlement agreement;
• if the appeal is not settled, any of the buyers or relevant trustees are entitled to be parties to the appeal; and
• the tribunal’s decision on the appeal is binding on all of the buyers or relevant trustees.