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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. Contents: Chapter 1 Introduction to Land and Buildings Transaction Tax Chapter 2 LBTT - General Rules Chapter 3 Principal differences between LBTT and SDLT Chapter 4 LBTT and Leases Chapter 5 LBTT Reliefs Chapter 6 LBTT and Partnerships Chapter 7 LBTT and trusts Chapter 8 LBTT Administration and Compliance Chapter 9 LBTT Anti-avoidance Rules 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.