Drew Wallace

Drew Wallace

DLA Piper

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Land and Buildings Transaction Tax: Residential and non-residential property

The Land and Buildings Transaction Tax ("LBTT") will replace Stamp Duty Land Tax ("SDLT") in Scotland on 1 April 2015. LBTT is being introduced under the Land and Buildings Transaction (Scotland) Act 2013 ("the 2013 Act"),...more

10/31/2014 - International Tax Issues Property Tax Scotland Tax Reform

New Scottish property transaction tax: Highest rate band for commercial property announced as 4.5%

John Swinney, the Scottish government's Finance Secretary, has announced the proposed rates and bands for the new Scottish property transaction tax known as the Land and Buildings Transaction Tax (LBTT). On 1 April...more

10/17/2014 - Commercial Property Owners Property Tax Scotland Transfer Taxes UK

Scotland: Land and Buildings Transaction Tax rates and bands announced

John Swinney, the Cabinet Secretary for Finance, Employment and Sustainable Growth has announced the proposed rates and bands for the Land and Buildings Transaction Tax (LBTT) as part of the Scottish Draft Budget for 2015-16....more

10/13/2014 - Scotland Stamp Duty Land Tax

Property owners encouraged to act now to preserve real burdens

The purpose of this bulletin is to highlight the fact that certain real burdens will be automatically extinguished on 28 November 2014, unless action is taken by property owners to preserve them....more

7/21/2014 - Property Owners UK

Case update Scotland: Retail park - whether tenant withholding consent to further development by landlord was reasonable

Aviva Investors Pensions Ltd v McDonald's Restaurants Ltd [2014] CSOH 009A: 31 January 2014 - Introduction - In this case, which was heard in the Outer House of the Court of Session, the judge (Lord Malcolm)...more

2/12/2014 - Consent Landlords Tenants UK

LBTT: A new Scottish property transactions tax

SDLT is to be replaced in Scotland by a new tax known as the Land and Buildings Transaction Tax ("LBTT"). LBTT is being introduced under the Land and Buildings Transaction Tax (Scotland) Act 2013, and will come into effect on...more

2/5/2014 - Land Transfer Taxes Property Tax

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