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.

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:

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