SDLT, LBTT & ATED
Stamp Duty Land Tax (“SDLT”) and the Land and Building Transaction Tax (“LBTT”) in Scotland) can be a significant cost for a purchaser, and given the changes in recent years, is increasingly complex for investors to navigate through.
Together, the FTI Consulting team has over 30 years of stamp taxes experience, and is able to help our clients understand the relevant pitfalls, opportunities and risks associated with the acquisition, restructuring and leasing of real estate.
Our services also include:
- Advice on the application of the annual charge on enveloped dwellings (“ATED”), the availability of exemptions and the preparation and submission of ATED returns
- Advice on LBTT, with the team having been part of the Scottish Government working group that inputted into the policies and drafting of the legislation
- Dispute management and litigation support, including advocacy