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The Law Society of Scotland has said the effects of an additional tax on second homes should be monitored closely to ensure that people who are simply trying to move house are not caught out by the proposed new charge. The lawyers' body intervened ahead of the stage 3 debate on the Land and Building

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The Scottish Government should have a single department responsible for both new tax and welfare powers due to be devolved, according to Reform Scotland. With welfare expenditure currently divided between two departments, HMRC and the Department for Work and Pensions (DWP), Reform Scotland believes

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