{"product_id":"9781526500700","title":"Land and Buildings Transaction Tax 2017\/18","description":"Land and Buildings Transaction Tax is the only comprehensive and clear guide to the new Land and Buildings Transaction Tax in Scotland.\u003cbr\u003e\u003cbr\u003eLand 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.\u003cbr\u003e\u003cbr\u003eThis text provides 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.\u003cbr\u003e\u003cbr\u003eThis authoritative text also includes:\u003cbr\u003eBackground to the introduction of LBTT;\u003cbr\u003eDetailed coverage of many of the exemptions and reliefs from LBTT;\u003cbr\u003eComprehensive consideration of the rules regarding commercial leases;\u003cbr\u003eThe practicalities of LBTT compliance and administration\u003cbr\u003eSpecial rules for partnerships and trusts;\u003cbr\u003eAnti-avoidance rules;\u003cbr\u003eNumerous worked examples.\u003cbr\u003e\u003cbr\u003eLand 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.","brand":"Bloomsbury USA","offers":[{"title":"Default Title","offer_id":47127661445360,"sku":"9781526500700","price":86.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9781526500700_p0.jpg?v=1763740458","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781526500700","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}