Build-to-rent developments involve complex financial structures, significant capital investment, and long-term ownership models. Tax is not just a compliance issue – it’s a strategic tool that can unlock value, reduce costs, and maximise returns. With evolving legislation and multiple stakeholders, having expert legal and consultancy tax advice is essential to protect profitability, avoid risk and maximise cashflow.
Our multidisciplinary team of specialist tax lawyers and tax incentives experts offer clients the benefit of legal precision with practical tax expertise, giving you a holistic approach to BTR tax planning. We help you optimise reliefs, manage risk, and protect profitability throughout the lifecycle of your development.
Our experts can support clients by delivering:
- Tax structuring and planning – Design efficient structures for development, investment, and long-term operation.
- VAT – Maximise VAT recovery and minimising VAT leakage on the structure.
- Construction industry scheme – Advise the developer on its construction industry scheme obligations and ensure that it has the appropriate protections from withholding on payments which it makes to its subcontractors.
- SDLT – Claim all appropriate SDLT reliefs on the project and handling the SDLT compliance.
- Non-UK residents – Provide bespoke advice for non-UK residents putting in place BTR structures.
- Capital allowances – Identify qualifying expenditure to reduce taxable profits.
- Transaction support – Tax advice on acquisitions, disposals, and refinancing.
- Land Remediation Relief (LRR) – Maximise tax savings on contaminated land clean-up costs.
- Compliance and risk management – Ensure accurate submissions and minimise HMRC exposure.
just some of our experience
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Advising a developer client on whether a forward funding build-to-rent transaction with an agreement for lease in place could be a transfer of a going concern which, if so, could reduce VAT leakage and SDLT for the fund and provide a stronger price negotiation position for the developer.
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Advising a developer client on the sale of a completed build-to-rent development by way of the sale of the company holding the property, ensuring suitable protection and limitations to liability for the seller in the legal documentation with respect to potential tax claims.
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Advising on the £100m sale of a completed build-to-rent development property including providing drafting enabling the buyer to claim capital allowances and structuring the transfer to qualify as a transfer of a going concern.
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