Land & property
Property is among the most heavily taxed asset classes in the United Kingdom, and few areas of tax reward early planning as richly or punish missteps as severely. Investors, developers and landlords must contend with SDLT, capital gains tax, income tax and ATED at once, and the right treatment turns on the nature of the asset, the ownership structure and the taxpayer's personal position. A transaction that is correctly structured from the outset can preserve substantial value; one that is not is rarely easy to unpick after completion. We advise across the whole of this landscape, with particular strength in structuring for owner managed property businesses, family offices and developers. Whether the question concerns the SDLT analysis on a mixed-use acquisition, the capital gains position on a development disposal, the finance cost restriction for an individual landlord or the ATED charge on an enveloped dwelling, we provide clear, reasoned advice that aligns the tax treatment with the commercial reality of the deal. Our aim is always to help you reach a defensible position with confidence, well before contracts are exchanged, so that the tax outcome supports the transaction rather than undermining it.
Key tax considerations.
Why Alan Water.
Property tax advice requires a close understanding of the commercial context. We work with property investors, family offices and developers who need a specialist who understands both the tax and the transaction.