Publication - Consultation paper

Land and buildings transaction tax - property investment funds: consultation

Published: 3 May 2018
Topic: Economy, Housing
ISBN: 9781788518680

Consultation to seek opinions and commentary on the potential introduction of reliefs from LBTT to bring parity with Stamp Duty Land Tax (SDLT) for certain authorised property investment funds.

Specifically a relief for the ‘seeding’ (initial transfe

Supporting documents

Footnotes

1. https://www.gov.uk/government/consultations/stamp-duty-land-tax-rules-for-property-investment-funds

2. The Economic Contribution of the Commercial Property Sector: http://workplaceinsight.net/wp-content/uploads/2018/03/The_economic_contribution_of_the_commercial_property_sector_March_2018.._.pdf

3. https://www.legislation.gov.uk/uksi/2009/2036/pdfs/uksi_20092036_en.pdf

4. https://www.gov.uk/government/publications/the-investment-management-strategy-ii

5. https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/332079/Stamp_Duty_Land_Tax_rules_for_property_investment_funds.pdf

6. http://www.legislation.gov.uk/asp/2014/16/part/5/enacted

7. To wrap ownership of a property within a company structure.

Contact

David Kerrouchi

There is a problem

Thanks for your feedback

Was this helpful?

Yes

Your comments

Your feedback helps us to improve this website. Do not give any personal information because we cannot reply to you directly.

Choose a reason for your feedback

Your comments

Your feedback helps us to improve this website. Do not give any personal information because we cannot reply to you directly.

Yes, but

Choose a reason for your feedback

Your comments

Your feedback helps us to improve this website. Do not give any personal information because we cannot reply to you directly.

Information

Footnotes

Contact

There is a problem