Legal News

Land Pooling—tax considerations

Published on: 20 May 2021
Published by: LexisPSL
  • Land Pooling—tax considerations
  • What is land pooling and what is this type of structure used for?
  • How is a land pooling arrangement typically structured?
  • Why are cross-options sometimes granted?
  • What are the tax issues to consider on set up/contribution of land into the pool?
  • How does a landowner/developer typically exit the structure and what is the tax position on that exit?

Article summary

Tax analysis: Lauren Parker, Partner at Mills & Reeve, analyses the potential tax issues associated with land pooling or take a trial to read the full analysis.

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