We are also led to expect the effect on the tax take from the change from stamp duty to LBTT to be broadly neutral, but that still leaves quite a deal of uncertainty.The Confederation of British Industry, among others, noted that a new Scottish system should take UK tax rates into account when setting banding levels, as any substantial difference between UK stamp duty and Scottish LBTT rates could have a direct effect on Scotland’s attractiveness as a place in which to work, live...