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Land and Buildings Transaction Tax

Ken Wright

Land and Buildings Transaction Tax

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 practising solicitors and accountants in Scotland, and those who have clients interested in

Scottish property, need to understand before it is due to implemented in April 2015.

Land and Buildings Transaction Tax

is 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.

ISBN: 9781780439334 ISBN: 9781780439341

Pub. Date:


Pub. Date:




Tax Planning for Farm and Land Diversification

Julie Butler

Tax Planning for Farm and Land Diversification

is an invaluable title written from a practical,

hands-on point of view that explores the current trend to diversify away from pure food

production, and the turn toward alternative land use for the purpose of profitable enterprise.

This new edition picks up on a number of important legislative developments and new cases since

the last edition was published in 2011 including the following:

Protecting inheritance tax reliefs against the background of increased diversification and the

“investment line”

Explaining the problems of letting farmland and property, including furnished holiday


Preserving the eligibility to entrepreneurs’ relief with the increasing property development


The risk of only 50% BPR (business property relief ) of non- partnership property together with

the need for legal protection through the Partnership Agreement

Highlighting recent farm legal dispute cases, eg proprietary estoppel and the impact on tax

protection, eg Ham v Ham and Davies v Davies

Tax planning around farm succession together with the consideration of legal protection

With high values and complex tax considerations looking at the potential for claims under

negligence in the context of Mehjoo v Harben Barke

With the ever changing landscape of the farming industry and the difficult decisions that need

to be made, Tax Planning for Farm and Land Diversification can help give direction and aid in

decision making.

ISBN: 9781780439808 ISBN: 9781780439815

Pub. Date: