Land and Buildings Transaction Tax – Where are we now?



Starting soon – a seminar for conveyancers and other land professionals

Series begins 26 November and will take place in various locations around Scotland.

Speaker: Alan Barr, partner at Brodies LLP and honorary fellow, University of Edinburgh.

Scotland’s toddler of a tax, LBTT, is getting older and maturing into its important role in the fiscal family. Meanwhile, its bouncing baby brother, Additional Dwelling Supplement, continues to gurgle and splutter and throw up the problems familiar to all who have to deal with youngsters.

Solicitors and others need to give guidance as the tax develops and this seminar is intended to provide the counselling needed. It will focus on a number of issues which continue to produce problems and have already changed the landscape since the introduction of the tax. These will include:-

a. Additional Dwelling Supplement - recent changes, continued problems and possible opportunities;
b. First time buyers – a limited new relief
c. Three-year lease reviews – client and professional obligations;
d. The penalty regime – increasing the bite of the tax – first case law guidance
e. Mixed transactions – more residential than you might think?

In addition, following the UK Budget but in advance of its Scottish equivalent, the seminar will mention the increasing divergence between LBTT and SDLT; and examine whether SDLT changes may be replicated for Scotland.

This seminar is a must for all those involved in real estate. Don’t delay book your place today!

Register via our website where you can book online or download a registration form. Discounts apply when you book 5 or more places across any of our seminars.