Linked transactions are covered in more detail in LBTT2008. Guidance on determining the amount of tax that is chargeable for linked transactions, and the circumstances under which a LBTT return, or further LBTT return, may be required in consequence of a later linked transaction is available as follows:
LBTT4013 - Linked transactions
LBTT guidance on linked transactions, including the tax which is chargeable and the circumstances in which a further LBTT return may be required.
Page Revisions
- 4 August 2017, 11:19