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UK government consults on stamp duty land tax relief on properties purchased by investment funds

Relief from stamp duty land tax (SDLT) could be limited to larger transactions under proposals being considered by the UK government. 23 Jul 2014

Scottish government proposes subsale LBTT relief for certain "significant" developments

Relief from land and buildings transaction tax (LBTT) would be available on subsales of the land for "significant" development which completes within five years of the subsale, according to proposals put forward for consultation by the Scottish government.... 03 Jul 2014

Out-Law Guides

English landlords will not need to re-comply with tenancy deposit requirements when tenancy 'rolls over'

English landlords that secured deposits from fixed-term tenants would not have to re-comply with the deposit protection rules if that tenancy later 'rolls over' to become a statutory periodic tenancy or if the landlord enters into a new tenancy with the same... 20 Jun 2014

Radical changes to Scottish land ownership set out, but proposed recommendations likely to be unworkable, says expert

Wide-ranging recommendations for reform of land ownership in Scotland set out by a group of experts will not be easy to put into practice, an expert has said. 28 May 2014

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