Taxing Times: tax issues relevant to non-resident investors and traders of UK real estate

This seminar will focus on the UK tax issues faced by non-UK residents (individuals, trusts and companies) who invest or trade in land in the UK.

Such activities can take a number of forms i.e. acting on own account, equity investment or any number of joint-venture arrangements.

In addition, depending on the nature of the non-resident, a variety of ownership and financing structures can be in play which often impacts on commercial dynamics.

The UK tax system is complex where UK land is concerned and contains a number of detailed anti-avoidance rules. As a result, unexpected tax charges can arise without careful consideration being given to the various issues. This is the case even if non-residence is maintained and can have an effect elsewhere in the ownership structure.

These issues will be explored and illustrated by reference to case studies.

This seminar will be of interest to:

• Individual property investors and traders
• Officers of companies investing or trading in UK land or property
• Trustees of trusts holding land or property in their ownership structures
• Representatives of family offices who own UK land and property

Speakers:

• Matthew Braithwaite, Partner, Private Client
• Michael Ridsdale, Partner, Tax