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
Could restructuring your options for shareholdings help you unlock the new £2.5m BPR allowance, or create new risks? In Business & Accountancy Daily, Private Wealth Senior Associate, James Woods‑Davison explains that while the increased allowance offers inheritance tax opportunities, having multiple minority shareholdings can expose businesses to governance pressures and unfair‑prejudice claims. Strong governance and clear decision‑making are essential to protect long‑term value.
Read more 03 Feb 2026 Andrea Zavos speaks at Trusts and Estates Litigation ForumSenior Partner, Andrea Zavos will speak at the Trusts and Estates Litigation Forum on a panel exploring the evolving challenges facing trustees during periods of uncertainty. The session will highlight key emerging risks – including criminal investigations, privacy issues, governance failures and recent contentious decisions in Guernsey and Liechtenstein. She will be joined by Basil Zirinis, Johannes Gasser and Simon Davies.
Read more 28 Jan 2026 Leaving a lasting impact: The adviser’s role in guiding clients toward meaningful legaciesIn her guest blog for Remember A Charity, Private Wealth Partner Clare Stirzaker reflects on how philanthropy is becoming an increasingly thoughtful part of wealth planning. She shows how advisers now help clients frame their values and long‑term intentions, moving beyond a purely technical approach. Clare also emphasises that impactful giving relies on coordinated thinking across the advisory landscape, where legal, financial and investment professionals work together to support clients in shaping purposeful, well‑rounded legacy plans.
Read more 06 Jan 2026 Confirmation of £2.5m IHT relief threshold for farmers and businessesThe Finance Bill published yesterday confirms that, as we highlighted in our 23 December briefing, the increased £2.5m inheritance tax relief for agricultural and business property will apply from 6 April 2026. Qualifying ‘relevant property’ trusts can also benefit from 100% relief up to this threshold, aligning trustee allowances with individual transfers.
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