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LBTT - the law of unintended consequences in action

27 June 2017

Despite good intentions, sometimes policy decisions intended to do one thing end up having the opposite effect. The Land and Buildings Transaction Tax in Scotland aimed to stimulate the property market, but recent statistics highlight a decline in sales, particularly in the middle of the housing market. Will a fall in sales and reduced tax revenue force changes to the tax?

Shirley McIntosh


Shirley has 25 years experience dealing with owner managed businesses, high net worth individuals and trusts.


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