This webinar provides an essential LBTT and ADS residential update for all practitioners dealing with real estate matters. 

In particular Isobel d'Inverno and Bob Langridge discuss:

  • Buying more than one dwelling – Multiple dwellings relief, ADS and the 6+ rule 
  • Residential v non-residential property – what can we learn from recent tax cases ?
  • Debt as consideration – Revenue Scotland's updated guidance
  • ADS elephant traps and how to avoid them

Contributors

Isobel d'Inverno

Director of Corporate Tax