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Real Estate

Real Estate Tax Solicitors

Roythornes’ Real Estate Tax team draws on expertise from across the firm, working closely with and within our Real Estate department to provide our clients with solutions to their real estate and business tax concerns.

Roythornes tax lawyers advise on the tax implications of sales and purchases, advising on issues such as complex Stamp Duty Land Tax (SDLT) and Capital Tax Reliefs, be it for an individual, partnership, trust or corporate.

We offer our developer and land-owner clients comprehensive advice on issues such as VAT and SDLT on the sale and acquisition of new sites; on the taxation consequences of option arrangements and overage, including the application to defer SDLT.

Utilising expertise from around the firm, Roythornes lawyers offer advice on the formation of joint ventures, including for property investment and/or development; providing a joined-up approach to finance, structure and taxation.

Our specialist lawyers take the time to understand our client’s business, their goals and aspirations, to provide and properly implement tax planning advice; and this means we have real experience in advising in respect of renewable energy agreements, the sale or gifting of assets, development agreements, options and overage, or family investment companies, our team can help.

How we can help you 

  • Advising in respect of the tax implications of acquiring and holding UK property in personal names, partnerships, or corporate vehicles.
  • Leasehold tax, surrenders and regrants.
  • Renewable Energy tax planning and structuring.
  • SDLT analysis, advice and planning, including partnership transactions, the additional rates of SDLT, reliefs, such as Multiple Dwellings Relief and Group Relief, mixed-use acquisitions and incorporation.
  • Opting for VAT and the transfer of “going concerns”.
  • The disapplication of the option to tax for developers.
  • Capital Gains Tax reliefs, such as Business Asset Disposal Relief; Holdover/ Rollover and Incorporation Relief.
  • The taxation of transfers to and from pensions and connected companies.
  • Advice in respect overage and option agreements, including the deferment of SDLT.
  • The Annual Tax on Enveloped Dwellings
  • Land pooling, and other landowner promotion and land development considerations.
  • Family Investment Companies.
  • The taxation of investment property portfolios.

Examples of our recent work:

  • VAT TOGC advice for the UK arm of a large multinational building materials provider on the sale of a former site of operations.
  • SDLT advice in respect of the partnership provisions for a PLC property developer.
  • Advice to a residential property developer on the application of SDLT Subsale Relief, where part of the site was being retained, together with advice on the VAT implications of promotion and option fees.
  • SDLT advice, including a deferment application for a PLC property developer.
  • A successful reclaim of over £100,000 in SDLT on the purchase of a private client’s new main residence, including the application of Multiple Dwellings Relief.
  • VAT TOGC advice, structuring and regulation advice for two public bodies on the acquisition of strategic land.
  • Complete tax advice on the formation of a family investment company, with the aim of investing in property development.
  • Advice on CGT relief (including Business Asset Disposal Relief) for a farming client, on the disposal of land for development.
  • The preparation and submission of Capital Gains Tax on UK Property Returns via the online submission process.

Get in touch with our real estate solicitors

For further information about our real estate services, get in touch with our team in AlconburyBirminghamNottinghamPeterborough or Spalding