HM Revenue and Customs has published draft secondary legislation for technical comment. The draft secondary legislation relates to the reform of the off-payroll working rules, due to come into effect from 6 April 2020.
Read our written evidence submitted to the Scottish Parliament's Finance and Constitution Committee on the Land and Buildings Transaction Tax (Tax Rates and Tax Bands Etc.) (Scotland) Amendment Order 2018.
The Scottish Government has issued a consultation on the potential introduction of reliefs from LBTT to bring parity with Stamp Duty Land Tax (SDLT) for certain types of authorised property investment funds.
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.