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Property Tax in Scotland

Victoria Linford an associate in the tax unit at McGrigors examines how UK-wide tax laws apply to Scottish property transactions
This article highlights some of the ways in which UK-wide tax laws interact with the particular system of property law in Scotland. UK tax laws tend to be written with English transactions in mind and don't always translate easily to transactions governed by Scots law.
By way of introduction when I talk about property in this article I will be referring to heritable or 'real' property including land and/or buildings.
The usual tax considerations apply on a transaction involving Scottish property as they do in the other parts of the UK. For example will the seller pay capital gains tax on the sale? Are there...

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