Prices: £127.50 + VAT (member) / £255 + VAT (non-member)
Even as Land and Buildings Transaction Tax (LBTT) matures, it remains a difficult and technical tax, full of traps for the unwary.
This comprehensive course will arm delegates with the tools they need to keep themselves and their clients on the right side of the law.
After attending, delegates will have an understanding of the:
- core LBTT rules and practicalities in respect of residential, non-residential and ‘mixed’ property transactions
- Additional Dwelling Supplement rules for both individual and non-individual purchasers
- recent developments relating to transactions involving ‘derelict’ dwellings and the ‘suitable for use’ test
- LBTT rules in relation to commercial lease transactions and the unique compliance practicalities
- key specific rules which apply to different types of taxpayer (including companies and partnerships)
- key LBTT reliefs available to individual and non-individual taxpayers
