Land and buildings transaction tax (Scotland)
Background
Chargeable interests
Collection and management
Deadline for returns
Exempt interests
Generally
Incorporation
Interest
Just and reasonable apportionment
Linked transaction rules not applicable
Overview
Penalties
Failure to pay tax due
Generally
Inaccuracies in returns
Late filing
Reasonable excuse
Record-keeping
Reductions for disclosure
Special circumstances
Rates
Leases
Non-residential properties
Supplement for second homes etc.
Transition
Rates and bands
Rates from 1 April 2015 to 31 March 2021
Returns
Method of payment
Notifiable transactions
Returns and payment date
Subsidiary dwellings rules not applicable
Three-year test re number of dwellings
Time limits