This series is now finished.  The accompanying seminar materials can be purchased for £40.  If you wish to purchase these please email us.

If you have any questions, please don't hesitate to contact us by calling 0131 2151858, or by emailing us at   


Additional Dwelling Supplement - What You Need To Know

University of Edinburgh, South Bridge, Edinburgh, Edinburgh EH8 9YL, UK

0131 215 1858

Now that the glow of summer holidays is fading, thoughts may be turning to purchasing a holiday cottage or investing for the future in a house for rental income. Both bring to mind the recent introduction of ADS. The tax obsession with acronyms has produced this latest alphabet soup. The new tax is so much more wide-ranging and pervasive than might have been thought that Attention Deficit Surtax might better describe its operation, so easy is it to fall into its clutches.

In this seminar Alan Barr will examine it in some detail (with helpful input from others), sadly demonstrating that there is more than enough in the new provisions to occupy a full seminar. There are traps to be avoided. The Fat Fool will even stumble towards the dangerous swamps of PLANNING for the new tax, if that is still permissible in a climate in which avoidance is so stigmatised.  There has probably never been a tax measure introduced which is of such relevance to such a high proportion of Scottish solicitors and other advisers –residential and commercial conveyancers, most obviously; but also executry and trust practitioners and financial advisers.

Learning Outcomes and Objectives
The learning outcomes and objectives are that (i) by the end of the seminar, participants should have a sound knowledge and understanding of the main changes as a result of the Additional Dwelling Supplement.  (ii) through the provision of comprehensive written materials, solicitors should be equipped to undertake such further study of the law and practice as they may find necessary or desirable.

Alan Barr is Honorary Fellow at the School of Law, University of Edinburgh and a partner at Brodies