See from ¶200-000 for detailed commentary on LBTT in Scotland.

As a result of additional powers/responsibilities under the Scotland Act 2012, the Scottish Parliament has responsibility for taxes on land transactions in Scotland from April 2015. The Land and Buildings Transaction Tax (Scotland) Act 2013 was passed to facilitate this.

Alongside these LBTT developments, the Revenue Scotland and Tax Powers Act 2014, which gained Royal Assent on 24 September 2014:

(a)established ‘Revenue Scotland’ and the Scottish tax tribunals (now reorganised);

(b)put in place a general anti-avoidance rule;

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