Burness Paull

This Practice Note summarises the Land and Buildings Transaction Tax (LBTT) compliance regime and gives an overview of the sanctions that may be imposed in various circumstances, including late payment of LBTT, late submission of returns, and incomplete returns. It also provides information on the powers of Revenue Scotland to make enquiries and assessments. This Practice Note is produced in partnership with Ronnie Brown of Burness Paull LLP.

This Practice Note explains the meaning of chargeable consideration and linked transactions for the purposes of land and buildings transaction tax (LBTT) and summarises the applicable rates and bands of LBTT (including the additional dwelling supplement). This Practice Note is produced in partnership with Ronnie Brown of Burness Paull LLP.

This Practice Note summarises how land and buildings transaction tax (LBTT) applies to particular categories of transactions and taxpayers, including leases and licences, options, exchanges, partnerships and trusts. This Practice Note is produced in partnership with Ronnie Brown of Burness Paull LLP.

This Practice Note provides an overview of land and buildings transaction tax (LBTT), which replaced stamp duty land tax in Scotland with effect from 1 April 2015, including key concepts and transitional arrangements. This Practice Note is produced in partnership with Ronnie Brown of Burness Paull LLP.

This Q&A considers how the land and buildings transaction tax (LBTT) rules on transfers from partnerships interact with the additional dwelling supplement. This Q&A was produced in partnership with Ronnie Brown of Burness Paull LLP.

This Q&A looks at whether FATCA grandfathering will apply to a loan which is amended to deal with post-Brexit withholding concerns. This Q&A is produced in partnership with Ronnie Brown of Burness Paull LLP.

This Q&A considers what happens when a partnership transfers land to one of its corporate partners. This Q&A was produced in partnership with Ronnie Brown of Burness Paull LLP.

This Table considers how land and buildings transaction tax (LBTT) applies to common lease transactions. This Table is produced in partnership with Ronnie Brown of Burness Paull LLP.

This Checklist provides an overview of points to consider in property transactions where the value added tax (VAT) analysis may be affected by the capital goods scheme. This Checklist was produced in partnership with Ronnie Brown of Burness Paull LLP.