A recent tax decision reaffirms that guidance provided by Revenue Scotland is just that – guidance – and not the law in terms of the treatment of land and buildings transaction tax (LBTT) on lease extensions in Scotland, an expert has said.
Trish Embley tells HRNews how the UK regulator’s new conduct rules for the FS sector bring behavioural misconduct into scope and raise the bar for manager training
The UK government has been urged to reconsider plans to effectively impose a commonhold model of ownership for ‘later living’ residential flats in England and Wales.
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