14 September 2018
It is now more than three years since land and buildings transaction tax (LBTT) was introduced in Scotland to replace stamp duty land tax (SDLT). Prior to its introduction on 1 April 2015, the structure and rates of the tax were published in November 2014. This encouraged a review of SDLT and significant changes were introduced in the rest of the UK in December 2014. The impact these changes have made south of the border has been widely reported.
Partner, Head of Tax for Scotland and Northern Ireland
Shirley is our Head of Tax for Scotland and Northern Ireland and has over 30 years experience dealing with owner managed businesses, high net worth individuals and trusts.