{"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\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. \u003c\/p\u003e\u003cp\u003e\u003c\/p\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. \u003cp\u003e\u003c\/p\u003eThis title provides clear and practical guidance on the general rules of LBTT and also includes: \u003cp\u003e\u003c\/p\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 \u003cp\u003e\u003c\/p\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. \u003cp\u003e\u003c\/p\u003eThis is an essential guide to LBTT for practising tax specialists, solicitors and accountants. \u003cp\u003e\u003c\/p\u003eThis title is included in Bloomsbury Professional's Scottish Tax online service.\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":"Books by splitShops","offers":[{"title":"Default Title","offer_id":51887672787232,"sku":"9781526531858","price":175.95,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0974\/9764\/5344\/files\/DjcD1RM_Ft9781526531858.webp?v=1781904628","url":"https:\/\/ebocreations.com\/products\/land-and-buildings-transaction-tax-2024-25-paperback","provider":"The E-Book Oasis LLC","version":"1.0","type":"link"}