Following a recent review of land and buildings transaction tax – additional dwelling supplement, the Scottish government have published proposed legislative changes in a consultation and are inviting responses from all interested parties.
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Stamp Duty Land Tax is a well-written, user-friendly guide to the complexities of SDLT, written for accountants, solicitors and other tax professionals, with plenty of worked examples. Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.