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The Resource Land and buildings transaction tax

Land and buildings transaction tax

Label
Land and buildings transaction tax
Title
Land and buildings transaction tax
Creator
Subject
Language
eng
Summary
This book covers the Land and Buildings Transaction Tax (LBTT) introduced in Scotland. LBTT is a new 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. The book provides guidance on the general rules of LBTT including the transitional provisions and outlines the principal differences between LBTT and SDLT. It includes coverage of many of the exemptions and reliefs from LBTT. It also provides consideration of the rules regarding commercial leases, the practicalities of LBTT compliance and administration, and looks at the special rules for partnerships and trusts and the anti-avoidance rules
http://library.link/vocab/creatorName
Wright, K
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Scottish Core Tax Annuals
http://library.link/vocab/subjectName
  • land tax
  • immovable property tax
  • immovable property transfer tax
  • stamp duty land tax
  • regional tax
Label
Land and buildings transaction tax
Instantiates
Publication
Extent
xxx, 300 p.
Isbn
9781780435725
Label
Land and buildings transaction tax
Publication
Extent
xxx, 300 p.
Isbn
9781780435725

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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