Revenue Scotland
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Wednesday, 12 December 2018 10:30
Fergus McDiarmid: 1 year on from Revenue Scotland’s LBTT reversal
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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