Leigh Sayliss

Director, Lawrence Stephens

After almost 20 years in engineering, Leigh retrained and requalified as a solicitor in 2003. He joined Lawrence Stephens in 2025.

Leigh is a versatile Tax Partner and Chartered Tax Advisor with wide experience in property, corporate and employment taxes in particular.

Leigh maintains a broad practice and enjoys the challenges created by the ways in which different taxes interact in real-life situations—looking for practical solutions for his clients.

Leigh uses his experience as a professional engineer and his background in industry to help him bring a commercial understanding to the transactions with which he is involved.

Leigh is editor of the land-related sections of “Monroe and Nock on the law of Stamp Duties”. He is chair of the CIOT Property Taxes Committee and a member of HMRC working groups in relation to Stamp Duty Land Tax and construction matters.

Contributed to

2

Development of commercial property—direct tax considerations

Practice Notes

This Practice Note considers the direct UK tax considerations relevant to development of UK commercial real estate, including whether a developer is investing or trading in property, choosing a property holding structure for development projects and related direct UK tax considerations. This Practice Note was produced in partnership with Leigh Sayliss, Director at Lawrence Stephens.

Tax

Development of residential property—direct tax considerations

Practice Notes

This Practice Note considers the UK direct tax considerations relevant to development of UK residential real estate, including whether a developer is investing or trading in property and the annual tax on enveloped dwellings (ATED). This Practice Note was produced in partnership with Leigh Sayliss, Director at Lawrence Stephens.

Tax