Recent significant developments include the increase in the Additional Dwelling Supplement (ADS) from 6% to 8% from 5 December 2024, important new LBTT and SDLT cases (including whether a property in a poor state of repair is suitable for use as a dwelling), as well as the upcoming review of LBTT announced on Scottish Budget Day on 4 December 2024.
Isobel d'Inverno, Bob Langridge and Scott Bell, gave an update, overview, and expert analysis of current LBTT and ADS issues.
