The Scottish Government has issued a consultation on an amendment to Land and Buildings Transaction Tax Group Relief.

The Scottish Government has issued a consultation on the first-time buyer relief from Land and Buildings Transaction Tax (LBTT), as announced in the draft Scottish Budget 2018/19.

HM Treasury and HM Revenue & Customs have issued a consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.

In anticipation of the Scottish Government’s proposed budget, the Tax Law Sub-Committee have submitted comments relating to devolved taxes.

HM Revenue & Customs are seeking views to develop detailed design changes to partnership taxation in the context of the wide variety of modern partnerships.

The Scottish Parliament Finance Committee is interested in hearing views on the approaches and principles which would guide the development of a Scottish approach to taxation.