Shelter Scotland Launches “Toolkit for Tenants”

An online “toolkit” for Scottish tenants on how to best navigate the rental system has been launched by Shelter Scotland, with funding from SafeDeposits Scotland Trust. SafeDeposit Scotland Trust (the only not-for-profit deposit scheme in Scotland) made a grant of...

The Letting Agent Code of Practice (Scotland) Regulations 2016

From the 31 January 2018 anyone undertaking residential letting agency work in Scotland must ensure that their service delivery is compliant with The Letting Agent Code of Practice (Scotland) Regulations 2016. The Code sets out the standards of practice which letting...

February 2018 – LBTT’s 3rd Birthday – Part 2

This is a follow-up to last month’s BPU on Land and Buildings Transaction Tax (“LBTT”) at the end of which it was said: “As far as [many aspects] are concerned LBTT has largely followed the approach taken in the UK “stamp duty land tax” legislation [i.e. the...

February 2018 – LBTT’s 3rd Birthday

Birthday announcement by Revenue Scotland The Revenue Scotland website recently announced (emphases added): “The  Land and Buildings Transaction Tax (Scotland) Act 2013 sets out the legislative requirement for a tax return to be submitted for leases in Scotland in...