{"product_id":"land-and-buildings-transaction-tax-2024-25-paperback","title":"Land and Buildings Transaction Tax 2024\/25 - Paperback","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eGraeme Connell\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003cb\u003eLand and Buildings Transaction Tax 2024\/25\u003c\/b\u003e is the only comprehensive guide to Land and Buildings Transaction Tax ('LBTT') in Scotland. \u003cbr\u003e\u003cbr\u003eLBTT 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.\u003cbr\u003e\u003cbr\u003eThis title provides clear and practical guidance on the general rules of LBTT and also includes: \u003cbr\u003e\u003cbr\u003e- Background to LBTT\u003cbr\u003e- Detailed coverage of many of the exemptions and reliefs from LBTT (including new sections on Green Freeports relief and changes to the Additional Dwelling Supplement for joint buyers)\u003cbr\u003e- Consideration of the rules regarding leases\u003cbr\u003e- The practicalities of LBTT compliance and administration\u003cbr\u003e- Special rules for partnerships and trusts\u003cbr\u003e- Anti-avoidance rules\u003cbr\u003e- Numerous worked examples\u003cbr\u003e\u003cbr\u003eThis 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. \u003cbr\u003e\u003cbr\u003eThis is an essential guide to LBTT for practising tax specialists, solicitors and accountants.\u003cbr\u003e\u003cbr\u003eThis title is included in Bloomsbury Professional's Scottish Tax online service.\u003c\/p\u003e\u003ch3\u003eAuthor Biography\u003c\/h3\u003e\u003cp\u003e\u003cb\u003eGraeme Connell\u003c\/b\u003e 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.\u003c\/p\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 400\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.82 x 9.21 x 6.14 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e January 30, 2025\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":50737230315826,"sku":"9781526531858","price":182.95,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0961\/1608\/0946\/files\/BB9S3xchYJ9781526531858.webp?v=1766022934","url":"https:\/\/deskinlawfirm.com\/products\/land-and-buildings-transaction-tax-2024-25-paperback","provider":"DLF Bookstore","version":"1.0","type":"link"}