| Reference | Details |
|---|---|
| LBTT3025 | Group relief |
| LBTT3026 | Withdrawal of group relief |
| LBTT3027 | Cases where group relief is not withdrawn |
| LBTT3028 | Recovery of group relief where relief has been withdrawn or partially withdrawn |
Group relief: contents
LBTT guidance on tax relief where at the effective date of a land transaction the seller and buyer are both companies in the same group.
Page Revisions
- 26 May 2026, 9:49