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This work area covers rules designed to prevent people and businesses from reducing tax or other charges on property deals through schemes or artificial arrangements. Solicitors in this area advise on, review and challenge structures that aim to sidestep liability under the UK’s anti-avoidance regimes, and help clients navigate disclosures and potential HMRC challenges arising from property transactions. It also covers how these provisions interact with corporate and commercial property dealing.
Solicitors assess the provisions, structures and schemes used in property transactions, including how anti-avoidance rules apply to VAT, stamp duty land tax, or corporate reorganisations, and how to respond to HMRC challenges and disclosures. They analyse potential liability, plan compliant structures, and liaise with clients’ tax advisors to manage risk throughout the deal lifecycle.
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