Whether you are buying or selling, acting as a landlord or a tenant, property transactions will give rise to tax considerations. Our well respected property tax team advises UK and non-resident investors, developers, traders, funds, and all forms of joint ventures.

The UK has seen considerable changes in property tax legislation in recent years impacting not only UK-based property investors but also non-UK based investors. As a result, this is something that needs to be considered in advance when structuring your portfolios or if your current structure remains fit for purpose.

Whether you own residential or commercial property, and whether you have been affected by the reduction in income tax relief on finance costs (where you have lending on the property) or not, we can advise how best to structure property acquisitions, disposals and ownership structures in order to meet your objectives and ensure other tax reliefs can be relied upon to minimise any tax liabilities (e.g. Capital Gains Tax, Stamp Duty Land Tax) as much as possible.

We have particular expertise where international aspects are involved, such as bringing an overseas structure onshore, holding an investment property in an overseas company, or transferring property within an organisation/group of companies in order to provide asset protection from other potential risks faced by your business.

Property developments are very common in the UK, and this is an area where we are providing advice on quite often as to how best this is structured. The use of separate SPV’s, separating out development activities from ownership and maximising tax benefits where possible and ensuring targeted anti-avoidance rules are not fallen foul of.