Scottish taxes

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 LBTT introduction prompts mammoth fall in tax receipt value  

Analysis has shown that in April, the first month that the land and buildings transaction tax (LBTT) replaced UK-wide stamp duty in Scotland, just £7m was collected in tax receipts – compared with £17.7m collected in the same month a year earlier. This casts massive doubt on Scotland"s ability to generate the tax revenues it needs to achieve fiscal independence say Harris & Co chartered accountants Northampton

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