First time buyers in Scotland purchased higher priced property in the first quarter of 2012 as a result of taking advantage of the stamp duty concession, the Council of Mortgage Lenders (CML) has said.
HMRC is to improve the quality of its contact processes and provide extra support for those who have suffered bereavement from this month, it has confirmed.
The average standard VAT rates in the European Union's 27 countries have risen dramatically since 2008, a new report into taxation trends by the European Commission has found.
