Land and Buildings Transaction Tax
By: Ken Wright (author)Paperback
1 - 2 weeks availability
Land and Buildings Transaction Tax covers the new tax LBTT (Land and Buildings Transaction Tax) in Scotland. Although based on stamp duty land tax, land and buildings transaction tax is a wholly new tax which practising solicitors and accountants in Scotland, and those who have clients interested in Scottish property, need to understand before it is due to implemented in April 2015. Land and Buildings Transaction Tax is a useful guide to lawyers, accountants and other professions 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.
Ken Wright BA CA ATII is a senior stamp duty land tax specialist at Ersnt & Young.
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
Number Of Pages:
- ID: 9781780435725
- Saver Delivery: Yes
- 1st Class Delivery: Yes
- Courier Delivery: Yes
- Store Delivery: Yes
Prices are for internet purchases only. Prices and availability in WHSmith Stores may vary significantly
© Copyright 2013 - 2017 WHSmith and its suppliers.
WHSmith High Street Limited Greenbridge Road, Swindon, Wiltshire, United Kingdom, SN3 3LD, VAT GB238 5548 36