Property holding structures

Property holding structures guidance:

This Table provides an overview of the direct tax treatment (ie corporation tax, income tax or capital gains tax treatment) of owning freehold or leasehold commercial...

Practice Note

Tax is a key consideration when selecting an appropriate structure for holding UK commercial property. The most common form of investment in UK commercial property is the...

Practice Note

FORTHCOMING CHANGE relating to non-residents buying residential property and SDLT: Following an announcement at Budget 2018, the government has consulted on introducing...

Practice Note

FORTHCOMING CHANGE relating to collective investment schemes: HMRC consulted until 25 October 2019 on draft regulations that amend the rules for taxing non-residents on...

Practice Note

Along with limited partnerships (LPs), limited liability partnerships (LLPs) are used as vehicles for holding UK real estate. This Practice Note examines the direct tax...

Practice Note

Partnerships are often used as vehicles for holding UK real estate. The forms of partnership used are generally limited partnerships (LPs) and limited liability...

Practice Note

The simplest form of joint investment in property is for the investors to own the property jointly. While this is relatively rare in a commercial context, where investors...

Practice Note

Although a buyer may have reasons to hold commercial and, sometimes, residential property, via an offshore holding structure, the most common vehicle for investment in UK...

Practice Note

Some investors, particularly non-UK resident investors, may hold UK real estate as an investment through an offshore unauthorised property unit trust. Such unit trusts...

Practice Note

This Practice Note is about the VAT treatment of partnerships, joint ventures and other entities in the context of property development and investment. It considers: •...

Practice Note