COVID-19: Land and Buildings Transaction Tax (LBTT) Update

The purchase of a second home in Scotland is subject to a surcharge of 4% of the purchase price, known as the Additional Dwelling Supplement (ADS), on top of the...

COVID-19: Rural Communities and Renewables

Both Covid-19 and the measures employed to combat the disease by government are having widespread effects on rural economies. This is unsurprising, as the success of households, community projects and...