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Revenue Scotland

Displaying items by tag: Revenue Scotland

Wednesday, 12 December 2018 10:30

Fergus McDiarmid: 1 year on from Revenue Scotland’s LBTT reversal

Fergus McDiarmid
It is almost exactly one year since Revenue Scotland reversed its decision to levy Land and Buildings Transaction Tax (LBTT) on in-specie transfers between SIPP or SSAS providers. The reversal followed almost two years of industry debates, and indeed efforts to have the original decision overturned.
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