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Moira Kelly Chancellor George Osborne’s Budget announcement included a series of measures affecting Stamp Duty Land tax (SDLT), both on commercial properties and residential properties that could provoke a rethink of similar charges north of the border, according to the Chartered Institute of Taxa

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A housebuilder is calling on political parties to increase the provision of retirement housing to meet the needs of Scotland’s ageing population. McCarthy & Stone said encouraging specialised retirement housing for homeowners would result in a triple win for government by improving the lives o

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