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Commercial Property Tax

Transactions involving commercial property can often throw up highly complex issues so it is important to consult tax specialists from the start to avoid unintended tax liabilities.

The Tax team has extensive experience in advising on all matters relating to commercial property tax and will work with you and the Commercial Property team, or can collaborate with your own professional advisers, to understand the issues at stake and to work towards a tax-effective solution.

We advise property investors, developers and other businesses (including local authorities, charities and the not-for-profit sector) acting on both the buying and selling side on the relevant tax issues in connection with acquisitions and sale of property interests, including portfolio restructurings and group reorganisations, joint ventures, sale and leasebacks and construction projects and onwards sale.

Our recent experience with the Commercial Property team include:

  • advising a council on SDLT issues in connection with £3 million development in a city centre which involved complex issues on property exchanges, agreements for lease, substantial performance, market value and construction activities and obtaining clearance from HMRC that SDLT charges nominal.
  • direct tax, VAT and SDLT issues in connection with leases, for example, property inducements, lease variations and assignments, surrenders and regrants.
  • direct tax, VAT and SDLT issues in connection with the purchase of freehold interests (including let freeholds) including option grant and exercises, sub-sales and novations.  In relation to VAT, advising extensively on TOGCs, and replicating TOGCs, disapplication of option to tax, VAT anti-avoidance rules, partial exemption and capital goods scheme issues.
  • advising on, drafting and negotiating capital allowances provisions for both sellers and buyers post Finance Act 2012 and2014 changes.
  • reducing the normal 4% SDLT bill on the purchase of a £1.5 million mixed-use property using a relief available where multiple residential properties are acquired.

For further information, please contact Julian Moran, head of Tax at Lupton Fawcett.

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