Property Tax Advice

Stamp Duty Land Tax and Capital Gains Tax are two of the most significant taxes on property transactions. We advise on the SDLT due on a purchase, including the higher rates, available reliefs and the effect of different acquisition structures. On a disposal, we advise on CGT, the timing of the transaction and the exemptions and reliefs that may apply.

How you hold property affects your tax position for years. We advise on holding residential and commercial property personally, through a company or within a trust, and consider Stamp Duty Land Tax, Capital Gains Tax, Income Tax and Inheritance Tax together so the structure works now and later.

We review whether reliefs such as private residence relief, incorporation relief, Business Asset Disposal Relief and Business Property Relief are available, and what conditions must be met. Planning at the right time can reduce the tax due on both acquisition and disposal.

The Annual Tax on Enveloped Dwellings applies to residential property above the relevant value threshold held by a company. We advise on whether ATED applies, which reliefs are available and how returns and relief claims should be made.