Land and buildings transaction tax (Scotland)
Background
Commentary –
Quick Overview ¶64000
Chargeable interests
Commentary –
Quick Overview ¶64030
Collection and management
Commentary –
Quick Overview ¶64020
Deadline for returns
Commentary –
Endacott on Furnished Holiday Lettings 5.2.6
Exempt interests
Commentary –
Quick Overview ¶64040
Generally
Commentary –
Chanda on Property Investment 1.5
;
Chanda on Property Investment 2.3.2
;
Chanda on Property Investment 4.1
;
Endacott on Furnished Holiday Lettings 5.2.1
Incorporation
Interest
Commentary –
Key Data ¶2-333
Just and reasonable apportionment
Commentary –
Endacott on Furnished Holiday Lettings 5.2.3
Linked transaction rules not applicable
Commentary –
Endacott on Furnished Holiday Lettings 5.2.4
Overview
Commentary –
Quick Overview ¶64010
Penalties
Failure to pay tax due
Commentary –
Quick Overview ¶64070
Generally
Commentary –
Key Data ¶2-332
Inaccuracies in returns
Commentary –
Quick Overview ¶64070
Late filing
Commentary –
Quick Overview ¶64070
Reasonable excuse
Commentary –
Quick Overview ¶64070
Record-keeping
Commentary –
Quick Overview ¶64070
Reductions for disclosure
Commentary –
Quick Overview ¶64070
Special circumstances
Commentary –
Quick Overview ¶64070
Rates
Leases
Commentary –
Quick Overview ¶64050
Non-residential properties
Commentary –
Quick Overview ¶64050
Supplement for second homes etc.
Commentary –
Quick Overview ¶64050
Transition
Commentary –
Quick Overview ¶64050
Rates and bands
Commentary –
Chanda on Property Investment 4.3.1
Rates from 1 April 2015 to 31 March 2021
Commentary –
Key Data ¶15-000
Returns
Method of payment
Commentary –
Quick Overview ¶64060
Notifiable transactions
Commentary –
Quick Overview ¶64060
Returns and payment date
Commentary –
Key Data ¶2-331
Subsidiary dwellings rules not applicable
Commentary –
Endacott on Furnished Holiday Lettings 5.2.4
Three-year test re number of dwellings
Commentary –
Endacott on Furnished Holiday Lettings 5.2.5
Time limits
Commentary –
Chanda on Property Investment 4.8