UK Comparisons
How the rules differ across England, Scotland, Wales and Northern Ireland, compared side by side.
Not legal or tax advice. These compare how the rules differ across the UK. Devolved tax and law change, so confirm the current position for your nation with a qualified professional. See our full disclaimer.
Commercial Stamp Duty: SDLT vs LBTT vs LTT
Buying commercial property is taxed differently across the UK. Compare SDLT (England and Northern Ireland), LBTT (Scotland) and LTT (Wales) side by side.
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Commercial Lease Law Across the UK
Security of tenure and lease law differ sharply across the UK. Compare how business tenancies work in England, Scotland, Wales and Northern Ireland.
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Business Rates Across the UK
Business rates are devolved, so the valuation body, the multiplier and the reliefs differ across the UK. Compare the four nations' systems.
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Buying Commercial Property in Each UK Nation
A one-page overview of what changes when you buy commercial property in England, Scotland, Wales or Northern Ireland: transfer tax, rates, lease law and who to instruct.
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