Smart, strategic tax support for property investors and developers
Tax is a deal driver—and a risk. From SDLT and VAT to capital allowances and corporate structuring, tax shapes every property transaction. But with shifting legislation, complex reliefs and growing HMRC scrutiny, clients need more than technical advice—they need clarity and confidence.
Shoosmiths’ real estate tax team advises the full spectrum of players in the property industry, from institutional investors, funds, developers, housebuilders and corporate occupiers to charities, housing associations and high-net-worth individuals. We work alongside our leading property and corporate teams to deliver joined-up, commercially focused advice.
We cover all property-related taxes—SDLT, VAT, CGT, income and corporation tax, ATED, capital allowances and the construction industry scheme. We also advise on structuring real estate and corporate transactions, including pre-sale reorganisations and business transfers involving property. Our experience spans major deals in the build-to-rent, student accommodation and care home sectors, helping clients unlock value and manage risk across the full lifecycle of a transaction.
Recent experience
- advising Gatehouse Bank and Sigma Capital on the tax aspects of the disposal of their UK PRS portfolio of 800+ homes to Citra Living, including investor CGT and tax risk allocation
- advising Housing Growth Partnership on the tax structuring of its joint venture with PLATFORM_ to deliver a 451-home BTR scheme in Leeds, including JV establishment, operation, and exit planning
- advising the management team of Berkeley Care on the tax aspects of their acquisition of the operating business and leasehold interests, as part of Elevation’s acquisition of the group from Clariane SE
- advising Hallam Land Management and Hannick Homes on the SDLT and VAT aspects of their joint venture with Taylor Wimpey to promote a 2,400-home development in Swindon, including complex equalisation arrangements
- advising Hill Residential on tax aspects of its acquisition of two land-owning companies in Little Chalfont, Buckinghamshire, including complex price mechanisms and protection against identified tax risks
- advising Aviva Investors on the tax structuring of a forward funding deal with BDW Trading for 101 new homes, as part of REALTAF’s growing single-family housing portfolio with Packaged Living
