Baberton House in Scotland was bought by a couple, professor Richard Ball and Dr Sigrid Torokoff in April 2020 for £1.15m. They paid £46,000 in non-residential land and building transaction tax (LBTT), the Scottish equivalent of stamp duty land tax (SDLT) in England.

Revenue Scotland said the property was residential, not commercial, which meant the pair should have paid a further £50,350 in LBTT, bringing the total amount due to £96,350.

The nine-bedroom mansion located near Edinburgh was originally built in 1622, by Sir James Murray, Master of the King’s Work during the reign of King James VI. It is a Grade A listed building by Historic Environment Scotland, meaning further work on the property had to be authorised, as well as the boundary walls and other building, such as the annexe, on the 10.8 acres of land.