Tax
SDLT, VAT and option to tax, capital allowances, CGT and income tax.
SDLT on Commercial Property: Rates and Examples
Non-residential SDLT rates (0%, 2%, 5%), why mixed-use is taxed at these lower rates, a worked example, and a free calculator.
SDLT on Commercial Leases: The NPV Charge
How SDLT on a new commercial lease works: the premium charge plus the rent charged on net present value at 3.5%, and why assigned leases differ.
VAT on Commercial Property: The Basics
VAT on commercial property: exempt by default, new buildings standard-rated for three years, and how the option to tax changes the picture.
The VAT Option to Tax Explained
The VAT option to tax: why you would opt, how to notify HMRC within 30 days, the 20-year commitment and six-month cooling-off, and the downsides.
Transfer of a Going Concern (TOGC) for Commercial Property
How to sell a tenanted commercial property VAT-free as a TOGC: the conditions, the option-to-tax mirroring, and the common ways a TOGC fails.
Capital Allowances on Commercial Property
Capital allowances for commercial landlords: AIA, full expensing, the 40% FYA for leased assets, integral features, and the 14% writing-down rate.
The Structures and Buildings Allowance (SBA)
The SBA gives 3% a year relief over 33 and one third years on commercial buildings, what qualifies, and the CGT base-cost clawback on sale.
Capital Gains Tax on Commercial Property
CGT on commercial property: 18% and 24% for individuals, corporation tax for companies, BADR at 18% on the first £1m, rollover and holdover relief, and the SBA clawback.
Corporation Tax on Commercial Property (Company Landlords)
How company landlords are taxed on commercial property: corporation tax rates, full interest deductibility (no Section 24), and extracting profit.
Income Tax on Commercial Rent (and the 2027 Rise)
Individual landlords pay income tax on commercial rent, with full interest relief. From April 2027 the property rates rise to 22%, 42% and 47%.
SPV vs Personal Ownership for Commercial Property
Personal vs limited company ownership of commercial property: the tax on income and gains, full interest relief either way, and the cost of switching.
Inheritance Tax and Commercial Property
Commercial property and IHT: why Business Property Relief usually does not apply to let property, why ATED does not touch commercial, and the 2027 SIPP change.
Non-Resident Landlords of UK Commercial Property
UK tax for overseas owners of commercial property: corporation tax on company rent since 2020, the Non-Resident Landlord Scheme, and non-resident CGT.
Holding Commercial Property in Trusts and Partnerships
Owning commercial property through partnerships, LLPs, trusts and unit trusts: what each suits, the SDLT partnership rules, and matching structure to goal.
VAT Partial Exemption and the Capital Goods Scheme
How VAT partial exemption limits recovery when you have exempt and taxable supplies, and how the Capital Goods Scheme adjusts recovery on 250,000-plus property spends.
REITs Explained for Property Investors
What a Real Estate Investment Trust (REIT) is, its tax regime and distribution rules, how property income distributions are taxed, and direct vs indirect ownership.