REVENUE-SCOTLAND

Uniformity in construction of tax legislation throughout UK: R (oao Jwanczuk) v Secretary of State for Work and Pensions [2025] UKSC 42 (20 November) is not a tax case but it will be of interest to all concerned with the interpretation of...

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.