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Stamp Duty Land Tax — Scots Law Issues

Isobel d'Inverno Director Corporate Tax at MacRoberts Solicitors outlines the challenges presented by SDLT to the registration of land in Scotland
There are major differences between property law in Scotland and England and it comes as no surprise that these differences have presented a number of challenges in relation to the introduction of SDLT.
Registration of land in Scotland
An issue of fundamental concern has been the impact of the administrative regime for SDLT on registration of land in Scotland.
Despite the fact that SDLT is a tax on transactions the link with registration of land has been retained for SDLT presumably on the ground of cost — removing...
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