Land and Buildings Transaction Tax 2017/18

Land and Buildings Transaction Tax is the only comprehensive and clear guide to the new Land and Buildings Transaction Tax in Scotland.

Land and Buildings Transaction Tax (''LBTT'') is a tax devolved to Scotland under the Scotland Act 2012 which, whilst based on Stamp Duty Land Tax (''SDLT''), is different in a number of areas. These differences are explored throughout the text.

This text provides p...