Landed estates owned by overseas structures face the same challenges on the ground as those in UK ownership, but the tax structuring needs extremely careful consideration.

Our experienced team, drawn from our UK and overseas offices, will provide you with expert advice on all aspects of your investment in UK land and most importantly, can advise on the tax implications of overseas ownership.

Services for overseas owners

Our advice to overseas owners or prospective purchasers of UK land will ensure the property is held in the most appropriate structure for the owner’s circumstances. Having the right structure will provide asset protection and ensure UK tax exposure is reduced to a minimum. Our overseas offices can provide these holding structures and through our additional overseas network, we also review with our associates any non-UK tax issues of landowning in the UK.

The tests for being an overseas entity or non-resident for tax purposes require constant monitoring, as legislation and client circumstances regularly change. Part of our role is to help clients to understand the complex legislation which applies.

We also provide advice and assistance on the specialist onshore taxes which impact on the landholding whether the owners are trading from it or receiving rental income, particularly in relation to:

  • UK income and Corporation taxes.
  • VAT.
  • Non-resident landlord tax scheme.

In addition to taxation matters we can advise and assist with regular accounting matters, including:

  • Producing management accounts.
  • Performance benchmarking and KPI information.
  • Producing annual financial statements.
  • The use of specialist computer systems.

For more information on how we can help your UK land ownership matters, please contact one of our international tax specialists or our landed estates team.

Contact Us

Elizabeth Hartless
Partner, London

Key experience

Elizabeth specialises in advising large and complex family groups, particularly those involving trusts.