Apr 16, 2018 | Bullet Point Update
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...
Mar 6, 2018 | Bullet Point Update
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...
Dec 20, 2016 | Bullet Point Update
(in particular: new Forms AT5 for short assured tenancies; AT6 for assured tenancies; and Tenant Information Packs) This Note gives some background to the new forms of AT5, AT6 and Tenant Information Packs which must be used for “short assured” and “assured” private...