Submitted by Alan_Riley on Tue, 08/09/2015 - 09:04
The Government has withdrawn a policy change in relation to section 106 affordable housing restrictions on small sites. Last November, the Government announced a number of changes to national planning policy in relation to section 106 planning obligations in an attempt to remove what was considered to be a disproportionate burden imposed on small scale developers and self-build developments.
Submitted by Alan_Riley on Tue, 31/03/2015 - 22:59
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.