Bullet Point Updates – Current

Bullet Point Update is our monthly online resource that discusses a topical area within the field of law. Each post is researched by a member of our expert legal team and offers information about legal issues that may be relevant to you or your business.

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  • 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 are concerned LBTT has largely followed the approach taken in the UK “stamp duty land tax” legislation [i.e. the equivalent to LBTT which still applies for the rest ...
  • 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 specific circumstances including: Every three years from the effective date of the lease On assignation On termination The first three-year review point ...
  • January 2018 – Letting Agents Code

    The “Code” here is nothing to do with Da Vinci but is more prosaic. On 31st January, the Letting Agent Code of Practice came into force. The Regulations (the Letting Agent Code of Practice (Scotland) Regulations 2016) include the 25-page Code as a schedule. In outline: The Code makes provisions about: the standards of practice of persons who carry ...

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