Welsh land transaction tax (LTT): overview | Practical Law
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This practice note provides an overview of Welsh land transaction tax (LTT). It summarises the circumstances in which LTT arises, the availability of any reliefs, how LTT is calculated, the transitional rules and the general anti-avoidance rule.
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Welsh land transaction tax (LTT): overview
Practical Law UK Practice Note Overview w-010-8135
(Approx. 63 pages)
Welsh land transaction tax (LTT): overview
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Practical Law Tax
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This practice note provides an overview of Welsh land transaction tax (LTT). It summarises the circumstances in which LTT arises, the availability of any reliefs, how LTT is calculated, the transitional rules and the general anti-avoidance rule.