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Informationen zum Autor Ken Wright BA CA ATII is a senior stamp duty land tax specialist at Ernst & Young Vorwort Land and Buildings Transaction Tax covers the new tax LBTT (Land and Buildings Transaction Tax) in Scotland. Zusammenfassung Land and Buildings Transaction Tax is the only comprehensive and clear guide to the new Land and Buildings Transaction Tax in Scotland.Land and Buildings Transaction Tax (‘LBTT’) is a tax devolved to Scotland under the Scotland Act 2012 which, whilst based on Stamp Duty Land Tax (‘SDLT’), is different in a number of areas. These differences are explored throughout the text.This text will provide practising solicitors and accountants in Scotland with essential and practical guidance on this new tax. The title provides comprehensive guidance on the general rules of LBTT including the transitional provisions and outlines the principal differences between LBTT and SDLT.This authoritative text also includes:Background to the introduction of LBTT;Detailed coverage of many of the exemptions and reliefs from LBTT;Comprehensive consideration of the rules regarding commercial leases;The practicalities of LBTT compliance and administrationSpecial rules for partnerships and trusts;Anti-avoidance rules;Numerous worked examples.Land and Buildings Transaction Tax is essential reading for lawyers, accountants, and other professionals 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. Inhaltsverzeichnis Chapter 1 Introduction to Land and Buildings Transaction TaxChapter 2 LBTT – General RulesChapter 3 Key Differences between LBTT and SDLTChapter 4 LBTT and LeasesChapter 5 LBTT Exempt Transactions and ReliefsChapter 6 LBTT and PartnershipsChapter 7 LBTT and TrustsChapter 8 LBTT Administration and ComplianceChapter 9 LBTT Anti-Avoidance Rules ...
