Dominic Lawrance, Helen Coward and Catrin Harrison (Charles Russell Speechlys) analyse the recent overhaul of the rules on land disposals.
An already complex regime is to become even more challenging.
Revenue Scotland’s latest Land and Buildings Transaction Tax (LBTT) Technical Bulletin contains articles on first-time buyer relief, additional dwelling supplement, group relief and ‘share pledges’, and three-yearly reviews of commercial leases.