Table of contents
- What are the recent and upcoming changes to the UK tax regime relating to the ownership of UK residential property through corporate structures?
- Is there any advantage—tax or otherwise—to owning a home through a company following these developments?
- For those who already own a home through a corporate structure, what are the pros and cons of 'de-enveloping'?
- Complexity sometimes presents planning opportunities. Is this the case here?
- What should practitioners be telling their clients?
Article summary
Private Client: Suzanna Harvey, partner at Burges Salmon LLP, examines changes to UK tax rules regarding UK residential property held within corporate structures.
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