Lease transactions technical guidance

The lease transactions technical guidance is intended to supplement the lease transactions general guidance.


LBTT6001 - Introduction to leases

LBTT6002 - Key concepts

LBTT6003 - Chargeable consideration

LBTT6004 - What is not chargeable consideration

LBTT6005 - Calculation of Tax chargeable on a lease transaction

LBTT6006 - Notification

LBTT6007 - Three yearly review of the tax chargeable

LBTT6008 - Assignation of a lease

LBTT6009 - Termination of a lease

LBTT6011 - Connected companies

LBTT6012 - Other potential chargeable events related to leases

LBTT6040 – Scottish Budget Transitional Arrangements

LBTT6050 - Transitional provisions