SDLT — A Scottish View

Maybe it is true. When you get older you remember the so-called good old days through rose-tinted spectacles. I certainly view the old stamp duty regime in that way. The Edinburgh Stamp Office seemed to be run by one person and he seemed to be able to answer any question put to him. He even most generously reminded you of various reliefs that you had 'forgotten' to claim. The clients were also not that bothered about paying stamp duty as it was not a major cost. How times have changed.

So what changed? In short...