Scottish Parliament approves progressive tax collecting system under LBTT (Scotland) Bill
Tuesday 25 June was a historic day for the Scottish Parliament. A bill allowing the Scottish government to set and collect stamp duty from the sale of properties was approved by members of the Scottish Parliament (MSPs).
And what better medium to first flex the Scottish government’s powers under the Scotland Act 2012 than by changing tax regimes?
From 15 April 2015, Stamp Duty Land Tax (SDLT) will cease to apply in Scotland and will be replaced by a progressive tax collecting system under the Land and Buildings Transaction Tax (Scotland) Bill (LBTT)…
If you are registered and logged in to the site, click on the link below to read the Shoosmiths briefing. If not, please register or sign in with your details below.
News from Shoosmiths
News from The Lawyer
Briefings from Shoosmiths
This briefing contains a summary of the main tax points of interest with draft legislation enacting the proposed changes to be published on 10 December 2013.
These days, it seems as if every passing week brings with it a new story in the press about the legal risks of engaging with social media.
Analysis from The Lawyer
Compliance and corporate governance codes for large financial institutions will undoubtedly include provisions to regulate high pay in the future
There’s more to the ABS model than attracting the man in the street and procuring external investment. Partners at the big corporate firms, take note…