Land and Buildings Transaction Tax (Scotland)
Contents:
- What’s new in LBTT?
- TOPIC INDEX
- 200-000 Overview
- 201-000 Key concepts
- 205-000 Calculation of tax
- 209-000 Returns and payment
- 210-000 Tax management powers etc
- 202-000 Chargeable consideration
- 203-000 Exempt transactions
- 204-000 Reliefs
- 206-000 Partnerships
- 207-000 Trusts
- 208-000 Application to leases and licences