(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 25 No 2 Feb/March 2020

Book of the Month

Cover of Lewin on Trusts

Lewin on Trusts

Price: £395.00

Wildy, Simmonds & Hill

Just Published

The Complete List...


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


This book is now Out of Print.
A new edition has been published, the 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: Out of print



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

Bloomsbury Professional Tax Annuals 2020/21: Full Set ISBN 9781526514943
To be published October 2020
Bloomsbury Professional
£500.00
Bloomsbury Professional Tax Annuals 2020/21: Extended Set ISBN 9781526514950
To be published October 2020
Bloomsbury Professional
£600.00
National Insurance Contributions 2020/21 ISBN 9781526514868
To be published September 2020
Bloomsbury Professional
£120.00
Bloomsbury Professional Capital Gains Tax 2020/21 ISBN 9781526514660
To be published September 2020
Bloomsbury Professional
£100.00
Bloomsbury Professional Income Tax 2020/21 ISBN 9781526514493
To be published September 2020
Bloomsbury Professional
£100.00
Bloomsbury Professional VAT 2020/21 ISBN 9781526514615
To be published September 2020
Bloomsbury Professional
£100.00
Bloomsbury Professional Inheritance Tax 2020/21 ISBN 9781526514691
To be published September 2020
Bloomsbury Professional
£100.00
Bloomsbury Professional Corporation Tax 2020/21 ISBN 9781526514530
To be published September 2020
Bloomsbury Professional
£110.00
Bloomsbury Professional Trusts and Estates 2020/21 ISBN 9781526514905
To be published September 2020
Bloomsbury Professional
£100.00
Bloomsbury Professional Tax Annuals 2019/20: Extended Set ISBN 9781526510303
Published August 2019
Bloomsbury Professional
£500.00
Bloomsbury Professional Tax Annuals 2019/20: Full Set ISBN 9781526510297
Published August 2019
Bloomsbury Professional
£400.00
Bloomsbury Professional Capital Gains Tax 2019/20 ISBN 9781526509901
Published July 2019
Bloomsbury Professional
£90.00
Bloomsbury Professional Trusts and Estates 2019/20 ISBN 9781526509987
Published July 2019
Bloomsbury Professional
£90.00
Bloomsbury Professional Income Tax 2019/20 ISBN 9781526509826
Published July 2019
Bloomsbury Professional
£90.00
Bloomsbury Professional VAT 2019/20 ISBN 9781526509949
Published June 2019
Bloomsbury Professional
£90.00
Bloomsbury Professional Corporation Tax 2019/20 ISBN 9781526510020
Published June 2019
Bloomsbury Professional
£90.00
Bloomsbury Professional Inheritance Tax 2019/20 ISBN 9781526509864
Published June 2019
Bloomsbury Professional
£90.00
Core Tax Annuals: Inheritance Tax 2018/19 ISBN 9781526505545
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Income Tax 2018/19 ISBN 9781526505620
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Value Added Tax 2018/19 ISBN 9781526505583
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Full Set 2018/19 ISBN 9781526505989
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals Extended Set of Eight Volumes 2018/19 ISBN 9781526505996
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Trusts and Estates 2018/19 ISBN 9781526505668
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Capital Gains Tax 2018/19 ISBN 9781526505705
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Corporation Tax 2018/19 ISBN 9781526505743
Published July 2018
Bloomsbury Professional
Out of print
Land and Buildings Transaction Tax 2017/18 (eBook) ISBN 9781526500700
Published November 2017
Bloomsbury Professional
£72.00
(ePub)
Buy
Land and Buildings Transaction Tax 2017/18 ISBN 9781526500694
Published November 2017
Bloomsbury Professional
£80.00