Scottish Land and Buildings Transaction Tax | Practical Law

Scottish Land and Buildings Transaction Tax | Practical Law

Scottish land and buildings transaction tax (LBTT) is chargeable on Scottish land transactions. This note discusses the circumstances in which LBTT will apply.

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)
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.