Scottish Government launches Consultation on LBTT – Property Investment Funds

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The Scottish Government has launched a consultation on Land and Buildings Transaction Tax – Property Investment Funds.

The consultation will include ‘seeding’ and is due to close on 2 August 2018. The Scottish Government is inviting comments to be sent to the consultation hub https://consult.gov.scot/fiscal-responsibility/seeding-relief/ or by email to david.kerrouchi@gov.scot.

The full consultation document is available at http://www.gov.scot/Resource/0053/00535103.pdf.