Update on Scottish tax | Brodies
On 1 April 2015, the first payments of Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) will start to be made to Scotland’s new tax authority, Revenue Scotland. LBTT, which replaces Stamp Duty Land Tax on transactions involving land in Scotland, is governed by the Land and Buildings Transactions (Scotland) Act 2013 …