In October of this year the Scottish government introduced and new tax the Land and Buildings Transaction Tax to replace the SDLT stamp duty tax. In simple terms, no tax will be paid on properties sales up to the value of £135,000 taking many out of taxation altogether, property sales up to the value of £324,300 will pay less tax but transactions over this threshold will pay more tax. For more information on this tax visit

http://www.legislation.gov.uk/asp/2013/11/contents/enacted

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