INSIGHT
Multiple dwellings relief and student accommodation – the end of an era20 March 2024
By Michael Surry and Joseph Preisner
We are passionate in helping deliver high quality regeneration and development projects including much needed additional housing. We have helped investors, developers, registered providers and local authorities to achieve their regeneration and development goals over many years. We want to help you navigate development tax issues - whether the development delivers a handful of units or many thousands.
A hallmark of our tax practice is our deep experience in the real estate sector. As part of one of the largest real estate teams in the UK we provide a seamless service alongside our real estate colleagues helping our clients to revitalise the built environment and create places to allow communities and business to thrive.
Our team advises on all of the taxes including SDLT, VAT, the construction industry scheme and corporation/income tax. Our residential experience encompasses the full range of accommodation including care homes, retirement villages, student accommodation, build-to-rent and affordable housing. Our non-residential experience is similarly wide-ranging from hotels and leisure facilities to offices and distribution centres.
Our client base spans national and international private sector developers, investors and any combination of joint ventures to local authorities incorporating special purpose vehicles for development projects and registered provider groups engaging in a mixed tenure developments.
With clients on all sides of the market, our insight and understanding of the sector means we can provide innovative tax efficient structures.
In brief
20 March 2024
By Michael Surry and Joseph Preisner