Land and Buildings Transaction Tax 2024/25 - Paperback

Land and Buildings Transaction Tax 2024/25 - Paperback

$197.06
$197.06
Skip to product information
Land and Buildings Transaction Tax 2024/25 - Paperback
  • Land and Buildings Transaction Tax 2024/25 - Paperback
Land and Buildings Transaction Tax 2024/25 - Paperback

Land and Buildings Transaction Tax 2024/25 - Paperback

$197.06
$197.06

by Graeme Connell (Author)

Land and Buildings Transaction Tax 2024/25 is the only comprehensive guide to Land and Buildings Transaction Tax ('LBTT') in Scotland.

LBTT is a tax devolved to Scotland which, whilst initially based on Stamp Duty Land Tax, is different in a number of key areas. These differences are explored throughout the text.

This title provides clear and practical guidance on the general rules of LBTT and also includes:

- Background to LBTT
- Detailed coverage of many of the exemptions and reliefs from LBTT (including new sections on Green Freeports relief and changes to the Additional Dwelling Supplement for joint buyers)
- Consideration of the rules regarding leases
- The practicalities of LBTT compliance and administration
- Special rules for partnerships and trusts
- Anti-avoidance rules
- Numerous worked examples

This title has been completely reviewed and revised for 2024/25, and incorporates all of the changes in legislation to April 2024 and the impact of important LBTT Tribunal decisions - particularly in relation to the Additional Dwelling Supplement.

This is an essential guide to LBTT for practising tax specialists, solicitors and accountants.

This title is included in Bloomsbury Professional's Scottish Tax online service.

Author Biography

Graeme Connell is a member of the Institute of Chartered Accountants of Scotland (ICAS) and the Charted Institute of Taxation (CIOT) and is a tax consultant based in Glasgow.

Number of Pages: 400
Dimensions: 0.82 x 9.21 x 6.14 IN
Publication Date: January 30, 2025

Intentional design

We make things that work better and last longer. Our products solve real problems with clean design.

Quality first

We obsess over the details and strive to deliver the best products at the best prices, every time.

Customer care

We're always on your side: keeping our loyal customers happy is our top priority and number one goal.

Feature 1

Made with care and unconditionally loved by our customers, this signature bestseller exceeds all expectations.

Feature 2

Made with care and unconditionally loved by our customers, this signature bestseller exceeds all expectations.

At the heart of every product lies a unique story, driven by our passion for quality and innovation. Each item enhances your everyday life and sparks joy.