Topic: Update on using structures to hold UK real estate


Speakers: Emily Osborne and Alice Vink of Stephenson Harwood LLP

Presentation Summary

Emily and Alice will recap the recent changes to the ownership of UK real estate by non-UK resident individuals and structures, explain the 2020 tax changes and provide a general overview of whether it still makes sense to use a structure to hold UK land.

You Asked, We Answered

The following questions were submitted during the above presentation and answered by the speakers.
If you have a question please email us and we will ask the speakers to do their best to answer, and post both Q&A here.

If a Guernsey resident individual makes a NR CGT loss ....and then he moves to live in the UK ...can the loss be utilised against all capital gains made when he is UK resident .

How does the SDLT holiday affect overseas buyers of UK property?

How has COVID affected residence tests, if at all?

Re slide 22 ..if the non-resident company is liquidated are there two reportable gains?

1/ the company files a CT return, 2/the owner has to file a NR CGT return ...or is the company not property rich at the point of winding up? 

Are there any advantages to continuing to hold residential property by a nominee?


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