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UK tax considerations for de-enveloping properties

UK tax considerations for de-enveloping properties
Published on: 20 January 2017
Published by: LexisPSL
  • UK tax considerations for de-enveloping properties
  • Why are more people considering extracting their residential properties from existing companies (de-enveloping)?
  • What taxes must be considered when de-enveloping?
  • Are there other (non-tax) considerations?
  • What are the main points to consider when analysing the SDLT position?
  • Can debt in the company cause issues? How can this be dealt with? Does the analysis change if the debt is secured on the property?
  • Does FA 2003, s 75A need to be considered when de-enveloping?
  • Do CGT and IHT charges arise on de-enveloping?
  • How do people typically structure a de-enveloping transaction and why?

Article summary

Tax analysis: What’s behind the latest trend of de-enveloping residential properties? Matthew Braithwaite, partner in the private wealth team at BDB, examines the impact of changes in the UK government’s approach to taxing enveloped properties. or take a trial to read the full analysis.

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