Real Estate Tax

Our Real Estate Tax team has more than 20 years’ experience in providing a wide range of transactional and advisory services to clients. Working closely with our colleagues in the Real Estate department but also in other departments such as Agriculture and Private Wealth, we provide a collaborative approach to ensure that transactions and investment or holding structures are implemented in a commercially sound and tax-efficient manner.

Cathy Bryant – Partner and Head of Corporate Tax

Cathy has been advising on tax matters for over 25 years. Alongside her core specialisms of corporate work (such as business reorganisations, private equity transactions and structuring incentives), she also has advised on all aspects of real estate tax, including stamp duty land tax, VAT, capital allowances and the construction industry scheme.

Anthony Reeves – Senior Associate, Corporate Tax

Anthony has a particular specialism in real estate tax and has significant experience in the following areas:

• Stamp duty land tax (SDLT) advice regarding commercial lettings (including surrenders and variations of leases);
• Commercial SDLT considerations and reliefs such as sale and leaseback, sub-sales and group relief;
• SDLT advice regarding residential property, including ‘second home’ and non-resident surcharges, and ‘mixed use’ SDLT claims;
• All aspects of development work, including SDLT and associated planning strategies, VAT recovery and the applicability of the construction industry scheme and the VAT reverse charge on construction work;
• Direct tax and property-holding structures, including advice in relation to capital allowances and corporation tax / CGT on disposals of property investments;

Anthony is also a Chartered Tax Adviser and a member of the Stamp Taxes Practitioners Group.

We can also help clients to establish funds and to acquire, develop and dispose of properties tax efficiently as well as advising on sales, acquisitions and restructuring of property investment or development companies. We have a large international network, and in addition to our real estate and corporate expertise, we are able to draw on the strength of the Private Client Tax team, to provide comprehensive tax advice for individuals where necessary.

For a full range of services see our Tax page.