Scottish Land and Buildings Transaction Tax | Practical Law
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Scottish land and buildings transaction tax (LBTT) is chargeable on Scottish land transactions. This note discusses the circumstances in which LBTT will apply.
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Scottish Land and Buildings Transaction Tax
Practical Law UK Practice Note 6-619-9402
(Approx. 57 pages)
Scottish Land and Buildings Transaction Tax
by
Isobel d'Inverno
,
Bob Langridge
and
Scott Bell
, Brodies LLP (originally contributed by
Jim Hillan
and Rachel Arnison, CMS Cameron McKenna Nabarro Olswang LLP)
Related Content
Law stated as at 30 Mar 2023
•
Scotland
Scottish land and buildings transaction tax (LBTT) is chargeable on Scottish land transactions. This note discusses the circumstances in which LBTT will apply.