⚠ Connected Parties Detected
The buyer name appears to match or resemble the acting firm. Revenue Scotland may treat these parties as connected under LBTT(S)A 2013 s.40, which could affect ADS liability and LBTT grouping rules. Please verify this transaction with a qualified tax adviser before proceeding.
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Certificate of Tax Position
Section 59 Applied
MDR Applied
Rate Band
LBTT Liability
ADS Liability
Total Tax Liability
NPV of Rent (3.5% discount rate)
LBTT on Rent (NPV)
LBTT on Premium
Buyer A's LBTT (on differential)
Buyer C's LBTT (on sub-sale price)
⚠ 3-Year Lease Review — Action Required
Lease 3-year reviews cannot be pre-calculated without your actual rent history from years 1–3. Submit your review return directly through Revenue Scotland's SETS portal at portal.revenue.scot within 30 days of the third anniversary of the effective date. Recalculate NPV using actual rent paid in years 1–3 and projected rent for the remaining term. Authority: LBTT(S)A 2013 Sch.19, Para 7.
Tax Saving vs Residential Rate
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STATUTE
LBTT Compliance Engine · Scotland
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