{"product_id":"land-and-buildings-transaction-tax-graeme-connell-9781526531858","title":"Land and Buildings Transaction Tax 2024\/25","description":"\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.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Graeme Connell\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 1526531852\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9781526531858\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Tottel Publishing\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 01\/30\/2025\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 400\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.22lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.82d","brand":"Graeme Connell","offers":[{"title":"Paperback","offer_id":46747810529535,"sku":"9781526531858","price":115.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_6646b6ff-fef5-42b1-a303-db0335808562.jpg?v=1743584800","url":"https:\/\/www.whiterainbookhouse.com\/products\/land-and-buildings-transaction-tax-graeme-connell-9781526531858","provider":"WR Book House","version":"1.0","type":"link"}