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How property interests fared in the Autumn Statement

Shepherd & Wedderburn LLP
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United Kingdom
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December 19 2012

Against a backdrop of one of the most painful recessions in history, a jittery recovery, permanent reductions in current spending and continued uncertainty in the Eurozone area, the Chancellor of the Exchequer recently delivered his 2012 Autumn Statement to Government

A tax bill from the Scottish government

Shepherd & Wedderburn LLP
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United Kingdom
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December 6 2012

This week, as a first step towards implementing its new tax creation powers under the Scotland Act 2012, the Scottish Government published the Land and Buildings Transaction Tax (Scotland) Bill

Business rates for empty property can these be legitimately avoided?

Shepherd & Wedderburn LLP
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United Kingdom
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August 31 2012

The British Property Federation (BPF) has labelled business rates for empty property a tax on business failure which is only exacerbating the impact of the recession on commercial landlords and small and medium sized businesses

Scotland: Government launches consultation on land and buildings transaction tax

Shepherd & Wedderburn LLP
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United Kingdom
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August 1 2012

Hard on the heels of enactment of the Scotland Act 2012, the Scottish Government has published the first consultation paper dealing with aspects of the Act

Tax incremental financing the new way forward?

Shepherd & Wedderburn LLP
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United Kingdom
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May 7 2012

The Cabinet Secretary for Infrastructure and Capital Investment, Alex Neil, has recently announced the Scottish Government’s provisional approval of Glasgow City Council’s £80 million Tax Incremental Financing (TIF) scheme

Summary of the Programme for Government 2011-2012

Shepherd & Wedderburn LLP
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United Kingdom
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October 11 2011

The 2011-12 Programme for Government sets out the Scottish Government's (the "Government") legislative priorities for the year ahead

Scotland bill - greater financial autonomy for Scotland

Shepherd & Wedderburn LLP
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United Kingdom
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February 25 2011

The 1998 Scotland Act gave Scotland significant powers to determine its own destiny in many areas of legal and public life

The Budget 2010 - what's in it for property?

Shepherd & Wedderburn LLP
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United Kingdom
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April 30 2010

Well publicised as an "election budget", this year's budget has departed from convention, and sets out the dividing lines between the political parties and their respective policies in advance of the election

Developers face a VAT trap: the potential consequences of bank restructuring

Shepherd & Wedderburn LLP
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United Kingdom
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June 29 2009

If not properly recoverable VAT can effectively wipe out profit margins

SDLT - happy 5th anniversary?

Shepherd & Wedderburn LLP
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United Kingdom
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January 30 2009

Stamp duty land tax (SDLT), a self-assessed tax on land transactions in the United Kingdom, was introduced on 1 December 2003, replacing stamp duty on land transactions, and has now reached its fifth anniversary