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
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
In November 2013 the Scottish Government published a consultation paper to which was annexed a draft "Community Empowerment (Scotland) Bill". The consultation included proposals to extend the existing "community right to buy"...more
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
Aviva Investors Pensions Ltd v McDonald's Restaurants Ltd  CSOH 009A: 31 January 2014 -
In this case, which was heard in the Outer House of the Court of Session, the judge (Lord Malcolm)...more
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