As a result, the relief could not be claimed in this scenario as only one name appeared on the title deeds.In short, this meant that “the couple is being treated as one economic unit when determining if the ADS applies, but not when it comes to determining whether ADS should be repaid.”http://www.legislation.gov.uk/sdsi/2017/9780111035818/pdfs/sdsipn_9780111035818_en.pdfIn June 2017, the Scottish Government sought to address this anomaly via secondary legislation.http://www.parliament.scot/S5_Finance/Meeting%20Papers/FCC_PUBLIC_PAPERS_210617.pdf The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017https://www.legislation.gov.uk/ssi/2017/233/contents/made amended the 2013 Act to provide relief from the ADS for all qualifying future transactions and those transactions where buyers entered into the contract on or after 20 May 2017, and the effective date...