Our experts specialise in helping you to structure your real estate deals and investments in a tax efficient way which allows you to benefit from any applicable tax reliefs.
The team advise on all aspects of real estate tax, whether you are a landlord, tenant, developer, purchaser, seller, promoter, or high net worth individual.
Our expertise includes:
- SDLT including assisting with the structuring of your transaction to ensure optimal SDLT efficiency.
- VAT including any need for an 'option to tax', advice on compulsory VAT standard rating of transactions, negotiating VAT provisions in contracts, considering disapplication provisions (such as developer finance / use by charities etc), advising on VAT recoverability, advising on issues around joint owners / partnerships.
- Capital Allowances together with the negotiation and drafting of contractual provisions on sale (such as a s198 election) or lease (such as an s183 election).
- Construction industry Scheme (which can require up to 30% consideration to be withheld from contracts which include an element of construction work).
- Advising high net worth individuals on acquisition structures
- Advising developers (or landowners) on tax structuring or the consequences of their existing structures, including corporate or partnership / JV structures and the use of LLPs.
- Advising landlords and tenants on their leases and possible tax risks / efficiencies.
- Advising public sector clients together with tax rules specific to certain public bodies (NHS COS rules for VAT recovery, the local authority “5% test” under s33 etc).
Further information
If you have any questions or require real estate tax advice, please contact a member of our team.