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What costs a Scottish castle?
Shirley McIntosh

02 November 2020

The introduction of the SDLT surcharge for non-residents will narrow the gap between LBTT and SDLT. Find out what this means for you.

Is LBTT helping to extend property ownership?
Shirley McIntosh

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.

Shirley McIntosh

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.

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