Update:
brodies.com/insights/corporate-tax-and-incentives/lbtt-update-march-2023/#page=1
Residential property taxes in Scotland – Part I: Land and Buildings Transaction Tax (LBTT) | Brodies LLP
brodies.com/insights/corporate-tax-and-incentives/changes-published-for-lbtt-additional-dwellings-supplement/
brodies.com/insights/retail-and-leisure/lbtt-review-returns-overlooking-these-can-be-costly/