Sep 29, 2017 | Bullet Point Update
The Contract (Third Party Rights)(Scotland) Bill (“the Bill”) The Bill was passed by the Scottish Parliament on 21st September. 109 votes were cast in favour; there were no votes against; and no abstentions. Something so uncontroversial does sound a bit boring. That...
Mar 13, 2016 | Bullet Point Update
Stamp Duty Land Tax used to apply across the UK in relation to “land transactions”. But, for Scotland, with effect from 1st April 2015, this was replaced by Land and Buildings Transaction Tax (“LBTT”) under the Land and Buildings Transaction Tax (Scotland) Act 2013...
Jan 12, 2016 | Bullet Point Update
Background Section 80C of the Scotland Act 1998 provides: “(1) The Scottish Parliament may by resolution (a “Scottish rate resolution”) set the Scottish rate for the purpose of calculating the rates of income tax to be paid by Scottish taxpayers.” It then refers one...
