Property Transactions

We have significant experience in advising clients on the tax implications relevant to property transactions and property development.

Particular care is required when deciding on the most suitable structure to be put in place for the holding of property which may include:

  • Co-ownerships or partnerships
  • Non-resident structures
  • QIAIFs
  • Corporates

Other matters to be considered in relation to such transactions include tax efficient financing, VAT treatment and potential exposure to RCT.

VAT is one area which can be particularly challenging when it comes to real estate transactions as VAT on property is a complex area of VAT law. Property transactions can have potentially costly VAT consequences for both purchasers and vendors. It is therefore of major importance that all VAT aspects of a transaction are considered from the outset and all related obligations met. It follows that professional advice should be sought before entering into any construction or property transaction.

With our experience we can provide you with practical advice on bespoke structures that will best suit your needs and requirements.