Dec 22, 2017 | Bullet Point Update
This is a follow-up to the BPUs for January 2016 and May 2017 concerning the “Additional Dwelling Supplement” (“ADS”) payable in addition to Land and Buildings Transaction Tax (“LBTT”) for second homes. The story is now getting a bit convoluted. But, in outline, the...
Jun 20, 2017 | Bullet Point Update
Something was said about Additional Dwelling Supplement in Bullet Point Update 1 of 2016 (“Second homes & Land and Buildings Transaction Tax”). This note focuses exclusively on a particular forthcoming change to the rules about ADS concerning cases where a...
