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Vol 22 No 4 April/May 2017

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A new edition is due, details can be seen here:
Land and Buildings Transaction Tax 2017/18 isbn 9781526500694

Land and Buildings Transaction Tax 2016/17


ISBN13: 9781784513658
New Edition ISBN: 9781526500694
Previous Edition ISBN: 9781780435725
Published: January 2017
Publisher: Bloomsbury Professional
Country of Publication: Scotland
Format: Paperback
Price: £80.00



Despatched in 7 to 9 days.

Also available as
£66.66
+ £13.33 VAT

Land and Buildings Transaction Tax is the only comprehensive and clear guide to the new Land and Buildings Transaction Tax in Scotland.

Land and Buildings Transaction Tax ('LBTT') is a tax devolved to Scotland under the Scotland Act 2012 which, whilst based on Stamp Duty Land Tax ('SDLT'), is different in a number of areas. These differences are explored throughout the text.

This text will provide practising solicitors and accountants in Scotland with essential and practical guidance on this new tax. The title provides comprehensive guidance on the general rules of LBTT including the transitional provisions and outlines the principal differences between LBTT and SDLT.

This authoritative text also includes:

  • Background to the introduction of LBTT;
  • Detailed coverage of many of the exemptions and reliefs from LBTT;
  • Comprehensive consideration of the rules regarding commercial leases;
  • The practicalities of LBTT compliance and administration
  • Special rules for partnerships and trusts;
  • Anti-avoidance rules;
  • Numerous worked examples.
Land and Buildings Transaction Tax is essential reading for lawyers, accountants, and other professionals dealing with transactions involving commercial and residential properties in Scotland, as well as academics wishing to observe the first stage in the development of devolved Scottish taxes.

Subjects:
Scots Law
Contents:
Chapter 1 Introduction to Land and Buildings Transaction Tax
Chapter 2 LBTT – General Rules
Chapter 3 Key Differences between LBTT and SDLT
Chapter 4 LBTT and Leases
Chapter 5 LBTT Exempt Transactions and Reliefs
Chapter 6 LBTT and Partnerships
Chapter 7 LBTT and Trusts
Chapter 8 LBTT Administration and Compliance
Chapter 9 LBTT Anti-Avoidance Rules

Series: Core Tax Annuals

Core Tax Annuals: Full Set 2017/18 ISBN 9781526501486
To be published October 2017
Bloomsbury Professional
£330.00
Land and Buildings Transaction Tax 2017/18 ISBN 9781526500694
To be published October 2017
Bloomsbury Professional
£80.00
Core Tax Annuals Extended Set of Eight Volumes 2017/18 ISBN 9781526501530
To be published October 2017
Bloomsbury Professional
£430.00
Core Tax Annuals: Corporation Tax 2017/18 ISBN 9781526500786
To be published September 2017
Bloomsbury Professional
£80.00
Core Tax Annuals: Trusts and Estates 2017/18 ISBN 9781526500991
To be published September 2017
Bloomsbury Professional
£80.00
Core Tax Annuals: Value Added Tax 2017/18 ISBN 9781526500922
To be published September 2017
Bloomsbury Professional
£80.00
Core Tax Annuals: Inheritance Tax 2017/18 ISBN 9781526501011
To be published September 2017
Bloomsbury Professional
£80.00
Core Tax Annuals: Income Tax 2017/18 ISBN 9781526500816
To be published September 2017
Bloomsbury Professional
£80.00
Core Tax Annuals: Capital Gains Tax 2017/18 ISBN 9781526500939
To be published September 2017
Bloomsbury Professional
£80.00
Land and Buildings Transaction Tax 2016/17 (eBook) ISBN 9781784513665
Published January 2017
Bloomsbury Professional
£66.66 + £13.33 VAT
(ePub)
Buy
Core Tax Annuals: Corporation Tax 2016/17 ISBN 9781784512811
Published November 2016
Bloomsbury Professional
£75.00
Core Tax Annuals: Income Tax 2016/17 ISBN 9781784512859
Published October 2016
Bloomsbury Professional
£75.00
Core Tax Annuals: Trusts and Estates 2016/17 ISBN 9781784513030
Published October 2016
Bloomsbury Professional
£75.00
Core Tax Annuals: Value Added Tax 2016/17 ISBN 9781784512934
Published October 2016
Bloomsbury Professional
£75.00
Core Tax Annuals: Capital Gains Tax 2016/17 ISBN 9781784512996
Published October 2016
Bloomsbury Professional
£75.00
Core Tax Annuals: Inheritance Tax 2016/17 ISBN 9781784512897
Published October 2016
Bloomsbury Professional
£75.00
Core Tax Annuals: Corporation Tax 2015/16 ISBN 9781780437682
Published January 2016
Bloomsbury Professional
Out of print
Core Tax Annuals: Inheritance Tax 2015/16 ISBN 9781780437705
Published January 2016
Bloomsbury Professional
Out of print