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Land and Buildings Transaction Tax 2017/18

Ken Wright
Livre broché | Anglais
118,45 €
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Description

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.

Spécifications

Parties prenantes

Auteur(s) :
Editeur:

Contenu

Nombre de pages :
424
Langue:
Anglais

Caractéristiques

EAN:
9781526500694
Date de parution :
30-11-17
Format:
Livre broché
Format numérique:
Trade paperback (VS)
Dimensions :
156 mm x 234 mm
Poids :
580 g

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