Real Estate and Construction Taxation
The Tax group works closely with the real estate, planning and construction teams to advise on the tax implications of transactions and arrangements, and structures to maximise efficiency. Particular areas of expertise include the hotel and leisure sector and inward investment into UK real estate from abroad.
We advise on both the direct and indirect tax treatment of transactions, and are experienced in structuring to mitigate stamp duty land tax and VAT, through the use of alternative vehicles (such as offshore limited partnerships and unit trusts) where advantageous. We also advise on tax issues arising in connection with capital expenditure, including maximising the availability of capital allowances and addressing the construction industry scheme where relevant.
We have considerable experience in advising offshore investors into UK real estate, both in relation to tax efficient planning of their acquisitions and disposals, and the ongoing UK tax implications of investments.
We also advise on land transfer and registration tax planning (including implementation of mitigation structures).
