September 2017 – Latin Tag Axed. Third Party Rights Reborn

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 … More

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January 2016 – Second Homes & Land and Buildings Transaction Tax

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 … More

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December 2015 – Scottish Rate Of Income Tax

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.” … More

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