UK Residential Property Structures: What are my options?
by James Bromley
The tax treatment of residential properties has changed significantly over recent years. If you are looking to purchase a residential property in the UK, it is therefore crucial to consider the tax treatment as early as possible.
Many tax structures and vehicles which were previously popular may no longer be appropriate, and some taxes which were previously relatively straightforward are now much more complex. Navigating this new landscape typically requires professional advice to get right.
This note summarises some of the ways in which you might structure a residential property purchase and the main tax considerations to bear in mind throughout the lifecycle of property ownership.
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We express our thanks to Mr. James Bromley for his permission to publish his article here.