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 [many aspects] are concerned LBTT has largely followed the approach taken in the UK … More

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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 … More

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