Lawrence Stephens

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.

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.