Land, Property, Construction

  • Gifting a site or property to a child may seem straightforward, but the tax implications can be anything but. From CGT relief and CAT exposure to Stamp Duty, lender requirements and the Vacant Property Refurbishment Grant, careful planning before the transfer takes place can make a significant difference to the overall outcome. Read more

  • As older land and development projects come back into play, historic debt restructurings and write-downs are becoming a key tax issue. This article looks at how legacy financing can restrict losses, timing matters, and in some cases create taxable income, and why understanding the full history of a project is essential before any sale or… Read more