UK Real Estate Structuring
Your experts
Real Estate is an increasingly popular asset class for overseas investors, and many of our clients have substantial commercial and residential portfolios.
The structuring of real estate investments and the funds themselves can be complex. The most appropriate vehicle overall depends on several factors, for example whether residential or commercial real estate is to be acquired, the intended use and tax efficiency, both in the UK and elsewhere.
We bring together our expertise in tax, succession planning, trusts, funds, company formation, real estate expertise and more to provide clear and expert guidance to real estate investors from all over the world.
How we help
- Taxation – It is important to take professional advice from the outset, as UK real estate transactions are potentially exposed to a variety of UK taxes, including Stamp Duty Land Tax, Value Added Tax, Corporation Tax, Income Tax, Inheritance Tax and the Annul Tax on Enveloped Dwellings. Our expert lawyers help investors and developers to choose the most tax-efficient structure. In many cases certain taxes can be mitigated or entirely eliminated through careful planning and structuring from the beginning so it is important to take advice at an early stage
- Succession Planning – We advise clients on integrating their real estate portfolio into their overall succession planning strategy in the UK and globally to facilitate the long term preservation of wealth for the benefit of future generations
- Real Estate Acquisition – We have market leading teams in the acquisition of commercial real estate across a wide range of sectors from offices and mixed use developments to hotel and warehouses
Our residential real estate team advise on the purchase of the full range of residential property from prime London and country houses to residential investment portfolios around the UK. We advise on purchases made by individuals, through corporate structures, trusts and funds.
At Boodle Hatfield our private client, tax, real estate and corporate teams work seamlessly together to ensure our clients’ investment into real estate is tax efficient and integrated into the most appropriate worldwide structure.
Recommended reading
Changes to the “non-dom” regime which took effect from 6 April 2025 will significantly impact African individuals relocating to or already living in the UK. In the fourth instalment of our ‘Out of Africa’ series, Partner, Julie Howard and Associate, Annabella King explore how families and individuals can navigate the new rules – including the favourable four-year FIG regime and transitional reliefs – and highlight the importance of careful pre-arrival and ongoing planning.
Read more 03 Jun 2025 A New Investor Visa – Why Now?The UK has a critical opportunity to restore its appeal to HNW individuals by reintroducing an investor visa route. In WealthBriefing, Immigration Partner, Zoe Jacob, argues that such a visa is essential to complement the new Foreign Income and Gains (FIG) regime and attract much-needed global investment.
Read more 02 Jun 2025 Clare Stirzaker speaks at the Family Business UK Annual Conference 2025This Thursday at the Family Business UK Annual Conference, Partner, Clare Stirzaker joins James Wates at Wates Group to reflect on the core purpose at the heart of the Wates Principles and how family businesses can report authentically to build stakeholder trust.
Read more 27 May 2025 Silver linings in replacement for UK non-dom regimeFollowing a flurry of criticism of the previous ‘non-dom’ tax regime, a new ‘foreign income and gains’ system is now being introduced. Senior Associate, Laura Cullinane suggests there may be a silver lining to this change, as it could encourage greater investment in the UK.
Read more