Stamp Duty Land Tax rules for property investment funds

This consultation seeks views to help the government assess the case for making changes to the SDLT treatment of the seeding of property authorised investment funds and the wider SDLT treatment of co-ownership authorised contractual schemes. It asks questions to better understand the property funds industry, the need for change, the likely response from the industry and the wider impact of the proposed changes. This consultation also sets out proposals for how these changes could be implemented, if the decision is taken to introduce them, and seeks views on their potential design.