The land and buildings transaction tax (LBTT) applies to land in Scotland from 1 April 2015 and will be administered by Revenue Scotland. Gordon Keenay (FTI Consulting) provides a detailed guide, setting out the main differences from SDLT and the transitional provisions.
Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain
Corporation tax setting powers could soon be devolved to Northern Ireland, putting it on an equal footing with rates in the Republic of Ireland. Experts discuss what this would mean for the country, while Moira Kelly, chair of the Scottish Technical Sub-committee of the Chartered Institute of Taxation, considers the reaction in Scotland.
Bill Dodwell and John Macintosh (Deloitte) examine the further devolution of tax powers to Scotland.
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