Land and Buildings Transaction Tax A Guide to the Law in Scotland

This guide covers the new tax LBTT (Land and Buildings Transaction Tax) in Scotland. Although based on stamp duty land tax, land and buildings transaction tax is a wholly new tax which practicing solicitors and accountants in Scotland - and those who have clients interested in Scottish property - need to understand before it is due to be implemented in April 2015. The book will be a useful guide to lawyers, accountants, and other professions dealing with transactions involving commercial and residential properties in Scotland, as well as academics wishing to observe the first stage in the development of devolved Scottish taxes.