New consultation on stamp duty and land tax

The government is holding a consultation to discuss making changes to the stamp duty and land tax rules.

The consultation seeks views on changing certain collective investment schemes: the seeding of property authorised investment funds; and the wider SDLT treatment of co-ownership authorised contractual schemes.

The consultation will seek to better understand the property funds industry and how big the need for change is and what the wider impact of the proposed changes would be.

It will also set out proposals for how these changes could be implemented, if the decision is taken to introduce them, and what the potential design of these changes would be.

The consultation will close on 12 September at 11.45pm. You can respond by emailing: [email protected]

Or writing to:

Enterprise and Property Tax team

HM Treasury

1 Horse Guards Road

London

SW1A 2HQ

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