Tax, together with commercial and legal, is a key consideration when selecting an appropriate structure for holding UK property. Due to a significant number of reforms to the tax treatment of UK land in recent years, the tax considerations when considering the most appropriate structure have generally become more complex and some structures and vehicles which were previously popular may no longer be appropriate.

There is no defined method for how you should structure your property investment, this will largely depend on your individual circumstances and strategy as an investor. Structuring your investment in UK property is all about finding the best fit to ensure that the structure meets your commercial requirements and is tax efficient.

We are therefore delighted to announce the launch of our ‘is your structure fit for purpose’ series. The series will include a collection of articles discussing current tax legislation and the implications on various property holding structures. Over the course of the coming months, we will address a number of key topics and considerations when thinking about your structure, including:

• Holding property in a company vs personally
• Property trading vs property investment
• VAT considerations of your structure
• Tax relief for interest
• Stamp duty land tax
• Capital allowances
• Group restructuring
• Annual Tax on Enveloped Dwellings
• Exit planning