The Scottish Government consultation can be found here.  The consultation paper seeks views on the Scottish Government’s proposals for a Land and Buildings Transaction Tax for Scotland to replace the current UK Stamp Duty Land Tax from April 2015.

This is important as it is effectively the beginning of a Scottish tax system.  

The consultation is also of a standard that we will now expect.   Previsous papers on corporation tax and excise duty, although not consultations, were simply not good enough.  Lessons clearly have been learned. 

The consultation ends on 30 August 2012.