LBTT

The meaning of ‘residence’ for LBTT purposes: A Blue v Revenue Scotland [2023] FTSTC 4 (21 December 2023) is a case on the additional dwelling supplement rules for Scottish land and buildings transaction tax, particularly the rules relating to...

Alan Barr and Isobel d'Inverno (Brodies) examine the first ever Scottish Budget to be delivered before its UK equivalent.

The land and buildings transaction tax (LBTT) applies to land in Scotland from 1 April 2015 and will be administered by Revenue Scotland. Gordon Keenay (FTI Consulting) provides a detailed guide, setting out the main differences from SDLT and the transitional provisions.

Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain

Karen Davidson examines the proposed replacement for SDLT in Scotland and the likely implications for the Scottish real estate market