Revenue Scotland has U-turned on its decision to levy land business transaction tax (LBTT) on in-specie transfers, a change it first made in October 2016.
A technical note published on 28 December confirmed Revenue Scotland has reversed its position on LBTT on in-specie transfers, and that the change would apply retrospectively. The note said the department...
More than half of people over the age of 55 see financial security as a top priority in retirement, yet a third allocate more time to buying a new car, research from Legal & General (L&G) has found.
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Alongside Barrett, Hopkins, Boston and Thorman on 17 October