THEY nestle between trees and lochs, overlooking some of Scotland's top beauty spots.
Yet behind the tranquillity of timeshare holiday apartments lies a legal loophole that is costing the country about £2 million a year in lost taxes.
The Sunday Herald has discovered that Scotland's 18 timeshare developments, where people usually purchase "ownership" for a week or two each year, are classed as small businesses for the purposes of calculating council rates.
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