Decision Pages
The biggest commercial property decisions, broken down with options, worked scenarios and a checklist.
Personal vs Company vs Pension Ownership
How you hold commercial property changes the tax on the rent, the gain and your estate. Compare owning personally, through a company, or in a pension.
3 options · 2 worked scenarios
FRI vs IRI Lease
How you split repairing and insuring obligations shapes your rent, your risk and your dilapidations position. Compare full repairing with internal repairing.
2 options · 2 worked scenarios
Upward-Only vs Indexed Rent Review
A rent review can be open-market upward-only or linked to an index. One protects income in falling markets; the other gives predictability. And a ban is coming.
2 options · 1 worked scenarios
Renew vs Redevelop
When a lease ends you can renew to keep the income, or oppose renewal and redevelop for a higher-value building. Weigh income against uplift and risk.
2 options · 1 worked scenarios
Hold vs Sell vs Sale-and-Leaseback
Three ways to handle an asset when circumstances change: keep the income, take the capital, or release capital while staying in occupation.
3 options · 1 worked scenarios
Opt to Tax vs Not
Opting to tax lets you recover VAT on your costs but adds 20% to the rent. The right call depends on your input VAT and your likely tenants.
2 options · 2 worked scenarios
Office vs Industrial Investment
Two very different sectors. Offices face structural headwinds and MEES pressure; industrial has led returns but trades at keener yields.
2 options · 1 worked scenarios
New-Build vs Second-Hand (Allowances)
New-build and second-hand commercial property attract different capital allowances and carry different EPC and dilapidations positions. The tax reliefs can tip the decision.
2 options · 1 worked scenarios