We advise landed estate owners, other rural business owners, property developers, and other professionals working within the rural economy on all aspects of VAT.

Our VAT specialists work as part of the firm’s multi-disciplinary Land and Rural Practice Group to ensure we are continually delivering the best advice to our clients.

We pride ourselves on delivering clear and practical advice in highly complex legal and commercial environments. We can tailor-make our service to meet your precise requirements.

A key element of our services is our expertise in land and property, a complex area of VAT. As the typical transaction value is high, the costs of getting it wrong are correspondingly high.

Our experience extends from providing strategic VAT planning for long-term multi-partner development projects to regeneration of redundant agricultural buildings, other new capital projects, landlord and tenant issues, strategic advice on the option to tax, and holiday or employee accommodation.

Other services include:

  • The VAT efficient transfer and redistribution of assets between trusts, funds and settlements.
  • VAT reviews of the VAT-registered entities on landed estates in order to improve their partial exemption position and compliance levels, and to minimise VAT costs on building work and structure charges between entities.
  • Business/non-business apportionment for house and garden openings to the public and other entities, which make purchases for both business and non-business use.
  • Advising on making the ‘option to tax’ and subsequently securing VAT recovery to minimise costs.
  • The VAT-efficient structuring of shoots and fishing rights.
  • Partnership agreements with power suppliers in relation to renewable energy projects.
  • Acquisition or disposal of chattels used in the business.
  • Bloodstock – breeding and racing.

If you would like to discuss VAT issues in relation to landed estates, please contact us.

Contact Us

Sean McGinness
Partner, Edinburgh

Key experience

Sean is Head of the Edinburgh office.