The LBTT legislation provides for the executors or administrators of the estate of deceased persons to fulfill the obligations relating to LBTT arising from a land transaction entered into by the deceased person before he or she died.
A receiver appointed by a UK court having the control of any property is responsible for discharging any obligations in relation to a transaction affecting that property, as if the property were not under the direction and control of the court.
The person acting in a representative capacity is responsible for making any required LBTT returns, making declarations and paying any tax due.
No special provision is made for incapacitated persons or minors. The general legal framework for assisting people who lack capacity, including the Adults with Incapacity (Scotland) Act 2000, will operate in relation to LBTT.