Publication - Agreement
Framework Document between The Scottish Government and Crown Estate Scotland
This Framework Document has been drawn up by the Scottish Government's Marine Directorate in consultation with Crown Estate Scotland. Part One sets out the broad framework within which Crown Estate Scotland operates and Part Two sets out certain aspects of the financial framework in greater detail.
18. Tax
Non-standard tax management arrangements should always be regarded as novel and/or contentious and must therefore be approved in advance by the Portfolio AO and Scottish Government Finance. Relevant guidance is provided in the Tax Planning and Tax Avoidance section of the SPFM. Crown Estate Scotland must comply with all relevant rules on taxation, including VAT, and can recover input tax where it is entitled to do so.
Contact
Email: CESU@gov.scot