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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.
The book provides clear and practical guidance on the general rules of LBTT and also includes:
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.
