Scottish Tribunal Overturns LBTT on Lease Extensions
A landmark ruling by Scotland's First-tier Tribunal has changed how lease extensions are taxed under Land and Buildings Transaction Tax. In the case of Archer UK Limited versus Revenue Scotland, decided on August 18, 2025, the tribunal said that extending a commercial lease does not count as granting a new lease for LBTT purposes, opening doors for possible tax refunds. Case Background The dispute started with a commercial lease first granted under the old Stamp Duty Land Tax system before 2015. In July 2020, the lease got extended by five years through a simple variation agreement. Archer UK Limited paid…
