June 2018 – First time buyers & a “Land and Buildings Transaction Tax” break

Some modest relief from “Land and Buildings Transaction Tax” (“LBTT”) has been introduced for first-time buyers. The relevant statutory order (the snappily-titled “Land and Buildings Transaction Tax (First-Time Buyer Relief)(Scotland) Order 2018”) came into force on 30th In outline, the … More

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December 2017 – A New Year Gift? Retrospective repayment of ADS for some

This is a follow-up to the BPUs for January 2016 and May 2017 concerning the “Additional Dwelling Supplement” (“ADS”) payable in addition to Land and Buildings Transaction Tax (“LBTT”) for second homes. The story is now getting a bit convoluted. … More

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May 2017 – “Fixing a blip with ADS” – The Additional Dwelling Supplement & Second Homes

Something was said about Additional Dwelling Supplement in Bullet Point Update 1 of 2016 (“Second  homes &  Land and Buildings Transaction Tax”). This note focuses exclusively on a particular forthcoming change to the rules about ADS concerning cases where a … More

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