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Indigo Land and Buildings Transaction Tax 2024/25 | Erin Mills Town Centre
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Land and Buildings Transaction Tax 2024/25 is the only comprehensive guide to Land and Buildings Transaction Tax ('LBTT') in Scotland. LBTT is a tax devolved to Scotland which, whilst initially based on Stamp Duty Land Tax, is different in a number of key areas. These differences are explored throughout the text. This title provides clear and practical guidance on the general rules of LBTT and also includes: - Background to LBTT - Detailed coverage of many of the exemptions and reliefs from LBTT (including new sections on Green Freeports relief and changes to the Additional Dwelling Supplement for joint buyers) - Consideration of the rules regarding leases - The practicalities of LBTT compliance and administration - Special rules for partnerships and trusts - Anti-avoidance rules - Numerous worked examples This title has been completely reviewed and revised for 2024/25, and incorporates all of the changes in legislation to April 2024 and the impact of important LBTT Tribunal decisions - particularly in relation to the Additional Dwelling Supplement. This is an essential guide to LBTT for practising tax specialists, solicitors and accountants. This title is included in Bloomsbury Professional's Scottish Tax online service.
Land and Buildings Transaction Tax 2024/25 is the only comprehensive guide to Land and Buildings Transaction Tax ('LBTT') in Scotland. LBTT is a tax devolved to Scotland which, whilst initially based on Stamp Duty Land Tax, is different in a number of key areas. These differences are explored throughout the text. This title provides clear and practical guidance on the general rules of LBTT and also includes: - Background to LBTT - Detailed coverage of many of the exemptions and reliefs from LBTT (including new sections on Green Freeports relief and changes to the Additional Dwelling Supplement for joint buyers) - Consideration of the rules regarding leases - The practicalities of LBTT compliance and administration - Special rules for partnerships and trusts - Anti-avoidance rules - Numerous worked examples This title has been completely reviewed and revised for 2024/25, and incorporates all of the changes in legislation to April 2024 and the impact of important LBTT Tribunal decisions - particularly in relation to the Additional Dwelling Supplement. This is an essential guide to LBTT for practising tax specialists, solicitors and accountants. This title is included in Bloomsbury Professional's Scottish Tax online service.
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