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
Karen Davidson examines the proposed replacement for SDLT in Scotland and the likely implications for the Scottish real estate market