Connect – Carrier Bag Charge

October 31, 2014

Carrier Bag Charge Scotland   From the 20 October 2014, legislation passed by the Scottish Government requires all retailers to…

Read More

Connect – October 2014

October 20, 2014

Land & Buildings Transaction Tax The first of the devolved taxes, Land and Buildings Transaction Tax (LBTT), comes into force…

Read More

VAT Connect – October 2014

October 1, 2014

Property ‘Exclusive of VAT’ contract challenged A recent decision by the Court of Appeal held that a property buyer was…

Read More