The Society’s committees have been working on a number of Scottish Parliament and UK Parliament Bills and consultations including the Lobbying Bill, the Transport Bill, the Health and Tobacco Bill, Trade Union Bill (see below) and the Transplant Bill. Other key areas of work are highlighted below. For more information see the law reform section of the website.
Land and Buildings Transaction Tax
The Law Society’s Tax Law Committee has responded to the Scottish Parliament call for evidence on a proposed Land and Buildings Transaction Tax supplement on additional residential homes.
The supplement on purchases of additional residential properties, such as buy-to-let properties and second homes, was proposed in the Government’s Draft Budget for 2016-17 and is expected to come into effect from 1 April 2016.
Our full response can be found on our website