Changes to VAT penalties and interest from 01 January 2023

Scottish Land and Buildings Transaction Tax As part of the Scottish Budget, Finance Secretary Kate Forbes also announced changes to Land and Buildings Transaction Tax (LBTT) which apply from 1 April 2021.The Scottish Government’s stated policy priority for residential LBTT remains to help first-time buyers and to assist people as they progress through the property…

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New VAT penalty regime and other VAT news

Scottish Land and Buildings Transaction Tax As part of the Scottish Budget, Finance Secretary Kate Forbes also announced changes to Land and Buildings Transaction Tax (LBTT) which apply from 1 April 2021.The Scottish Government’s stated policy priority for residential LBTT remains to help first-time buyers and to assist people as they progress through the property…

1.25% increase to NIC and dividend tax ratesĀ 

Scottish Land and Buildings Transaction Tax As part of the Scottish Budget, Finance Secretary Kate Forbes also announced changes to Land and Buildings Transaction Tax (LBTT) which apply from 1 April 2021.The Scottish Government’s stated policy priority for residential LBTT remains to help first-time buyers and to assist people as they progress through the property…

Budget 2021

Scottish Land and Buildings Transaction Tax As part of the Scottish Budget, Finance Secretary Kate Forbes also announced changes to Land and Buildings Transaction Tax (LBTT) which apply from 1 April 2021.The Scottish Government’s stated policy priority for residential LBTT remains to help first-time buyers and to assist people as they progress through the property…

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COVID-19 Update 3

Scottish Land and Buildings Transaction Tax As part of the Scottish Budget, Finance Secretary Kate Forbes also announced changes to Land and Buildings Transaction Tax (LBTT) which apply from 1 April 2021.The Scottish Government’s stated policy priority for residential LBTT remains to help first-time buyers and to assist people as they progress through the property…

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Update on Government schemes in response to COVID-19

Scottish Land and Buildings Transaction Tax As part of the Scottish Budget, Finance Secretary Kate Forbes also announced changes to Land and Buildings Transaction Tax (LBTT) which apply from 1 April 2021.The Scottish Government’s stated policy priority for residential LBTT remains to help first-time buyers and to assist people as they progress through the property…

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COVID-19 Government schemes to help

Scottish Land and Buildings Transaction Tax As part of the Scottish Budget, Finance Secretary Kate Forbes also announced changes to Land and Buildings Transaction Tax (LBTT) which apply from 1 April 2021.The Scottish Government’s stated policy priority for residential LBTT remains to help first-time buyers and to assist people as they progress through the property…

Dividend 2017/18 and 2018/19

Scottish Land and Buildings Transaction Tax As part of the Scottish Budget, Finance Secretary Kate Forbes also announced changes to Land and Buildings Transaction Tax (LBTT) which apply from 1 April 2021.The Scottish Government’s stated policy priority for residential LBTT remains to help first-time buyers and to assist people as they progress through the property…

Autumn Budget 2017

Scottish Land and Buildings Transaction Tax As part of the Scottish Budget, Finance Secretary Kate Forbes also announced changes to Land and Buildings Transaction Tax (LBTT) which apply from 1 April 2021.The Scottish Government’s stated policy priority for residential LBTT remains to help first-time buyers and to assist people as they progress through the property…

Changes to flat-rate VAT in more detail with examples

Scottish Land and Buildings Transaction Tax As part of the Scottish Budget, Finance Secretary Kate Forbes also announced changes to Land and Buildings Transaction Tax (LBTT) which apply from 1 April 2021.The Scottish Government’s stated policy priority for residential LBTT remains to help first-time buyers and to assist people as they progress through the property…