Graeme Connell

Land and Buildings Transaction Tax 2024/25

• Broschiertes Buch

Produktbeschreibung

Land and Buildings Transaction Tax 24/25 is the only comprehensive and clear guide to LBTT in Scotland.

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Produktdetails

• Verlag: Bloomsbury Academic
• Seitenzahl: 400
• Erscheinungstermin: 30. Januar 2025
• Englisch
• Abmessung: 234mm x 156mm x 21mm
• Gewicht: 553g
• ISBN-13: 9781526531858
• ISBN-10: 1526531852
• Artikelnr.: 72656465

Autorenporträt

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.

Inhaltsangabe

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
Appendix A Addresses, Contact Details etc
Appendix B Subordinate Legislation
Appendix C Checklist for Revenue Scotland Opinions