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Land and Buildings Transaction Tax 2017/18

Land and Buildings Transaction Tax 2017/18

  • 作者:
  • 出版商: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526500694
  • 出版时间 November 2017
  • 规格: Paperback , 330 pages
  • 适应领域: Scotland ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥967.20

¥938.18 Save ¥29.02 (3%)

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  • 描述 
  • 大纲 
  • 详细

    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 provides 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.

  • 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

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