- 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?
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.
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