Taxing thoughts - .PDF file.
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)…
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