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MacRae and Kaur LLP are now trading as Kaur Sutherland. All emails, phone numbers and bank details will remain unaffected although please call the office to confirm Bank details - we do not send these to you by email. If you wish discuss these changes please contact us on 0141 611 6000
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0141 611 6000

Law Society Information

Law Society Information

•  the date on which first payment of rent is made;
•  the date on which the tenant takes entry to the property;
•  the last date of signing of the lease.

It is not possible to submit the return and pay the tax later, as was the case with Stamp Duty.
This now overseen by the Scottish Tax Authority Revenue Scotland rather than HM Revenue and Customs making it the largest national tax to be administered by Holyrood.

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