Services

Property tax

We advise companies and individual investors on all aspects of property investment work including:-

• SDLT;
• VAT and TOGCs;
• capital allowances;
• sale and leaseback transactions; and
• optimal holding structures / joint ventures.

We are also experienced in advising on property development matters including:-

• forward funding;
• land assembly / pooling;
• overage arrangements;
• the construction industry scheme; and
• zero-rating the construction and sale of residential buildings including student accommodation.

We advise both companies and individuals on high-value and complex residential property acquisitions and related transactions, particularly as regards the increasingly complex residential SDLT rules. We have lots of experience and expertise advising on the boundary between residential and “mixed” property, multiple dwellings relief, reliefs from the 15% “super rate” for residential properties owned by corporates and the 3% additional residential property supplement. We also advise on capital gains tax, including the changes to CGT for non-residents, and other residential property-specific tax issues such as the annual tax on enveloped dwellings.

Services