CPI Update 135 - June 2015

CPI Update 134 - May 2015

SDLT - the devolved tax

As from 1 April 2015, the commencement of the Land and Buildings Transaction Tax (Scotland) Act 2013 means that Scottish land transactions are no longer within the scope of Stamp Duty Land Tax and will instead be subject to a new land an buildings transaction tax (LBTT). SDLT will, in due course, become a fully devolved tax since Wales is eventually heading in the same direction.

CPI Update 133 - April 2015

CPI Update 132 - March 2015

CPI Update 131 - February 2015