Real Estate Tax

A wealth of experience advising on Real Estate taxes



We advise regularly on the direct and indirect tax treatment of real estate transactions for buyers, investors, sellers, landlords and occupiers of commercial and residential property.

Summary

When you need advice on Real Estate taxes, you need to rely on senior experts who can think commercially. We advise on a wide range of real estate tax issues, and offer exceptionally high levels of service to get you the guidance that will make a difference.

This includes areas such as Stamp Duty Land Tax, where the rules change frequently and have become increasingly complex in the relatively short time since the tax was introduced in 2003. It is important to check if any particular acquisition will qualify for reduced SDLT.

We also cover VAT on both commercial and residential property. With the standard rate of VAT at 20%, this is an important area for participants in the market to get right. Other important areas of Real Estate tax law include Capital Allowances, for which buyers need to do more in order to claim allowances since 2012.

Our experience in banking and finance transactions enables us to advise on how lenders and borrowers are affected by real estate tax. In addition to the usual domestic issues, we have experience of cross border matters, such as withholding tax on paying interest to a person outside the UK and how to avoid a withholding pursuant to a double tax treaty.

Common issues we solve for our clients

  • Stamp Duty Land Tax
  • VAT on both commercial and residential property
  • Banking and finance transactions
  • Capital Allowances
  • Joint ventures
  • The implications of paying rent to a landlord that is outside the UK
  • Capital Gains Tax, including CGT for non UK residents
  • Construction industry scheme. Whilst this primarily affects payments under a building contract, it may arise in other circumstances
  • The significant tax changes regarding high value residential property that have taken place over the last few years
  • Annual Tax on Enveloped Dwellings (ATED)
  • Issues for both public and private sectors
  • How tax issues affect charities, especially in transactional and development matters. We have experience of direct tax and charities

Who have our Partners worked with?

  • Investors
  • Landlords
  • Banks
  • Tenants
  • Occupiers
  • Developers
  • Construction companies
  • Charities

News and Insights from our Partners


Go to Reading room >