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Land and Buildings Tax Consultation

 The Scottish Government's consultation on this tax which will replace Stamp Duty Land Tax in Scotland from 2015 is open until 30 August 2012. Scottish Land & Estates will be considering the implications of this replacement tax on both land transactions and also on  agricultural and residential leases. A subgroup of experienced taxation lawyers has been set up and Scottish Land & Estates has accepted an invitation to participate in a working group under the auspices of the Law Society of Scotland. The consultation paper can be accessed at

It is anticipated that this very short consultation period will be the only opportunity to comment on the structure of this new tax; it is understood that there will be no consultation on the terms of a Draft Bill. The next opportunity will be at Stage 1 when written evidence can be submitted to the relevant Parliamentary Committee. It is vital that any comments relevant to the members of Scottish Land & Estates are fed into the present Consultation process. Potentially, this is a very important new tax on land transactions.

Scottish Land & Estates has produced a Briefing Note for members Taking Forward a Scottish Land and Buildings Transaction Tax which is now available here.



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