Land And Property
Optimising your property expenditure and investments
As one of the most highly taxed areas of the economy, property developments and investments require careful attention in order to navigate the numerous potential taxes and reliefs.
Capital expenditure on property is one of the most significant costs faced by a business. Fiscal investment incentives can help offset those costs, but this is a complex and detailed area of tax. Missteps or errors here could have a long-term impact on the amount of tax relief available – in a worst-case scenario even resulting in valuable tax relief being lost for all time.
Improved awareness of the impact of land use on the environment has led to shifting standards in property development and construction. This can lead to additional decontamination and remediation costs when regenerating brownfield land or redeveloping existing properties.
Transacting in land and property requires careful structuring to determine the optimal tax outcome for investors, whether it be for short-term gain or longer-term yield and capital growth.
Our specialists understand the construction industry and take a holistic view to ensure the relevant and valuable tax reliefs such as Capital Allowances, Land Remediation Relief, Research & Development Tax Relief and the various Stamp Duty Land Tax Reliefs are all considered and utilised, wherever possible.
In addition, we will always take the time to consider and recommend the optimal tax structure to acquire, develop and either sell or hold your land and property investments, minimising tax on sale and profit extraction.
Our key services
- Transaction and deal structuring and support
- Financial modelling and forecasts
- Due diligence support
- Review of historic acquisitions and disposals, including s198 election advice
- Historical review of investment properties and portfolios for ‘missed’ allowances
- Tax efficient construction project design advice
- Internal audit
- Full expenditure analysis and valuation report for new builds and refurbishment works
- Correspondence and negotiation with HMRC and the Valuation Office
- Annual Investment Allowance
- Plant and Machinery Allowances
- Structures and Buildings Allowances
- Capitalised revenue expenditure
- Integral Features Allowances
- R&D Tax Relief
- Land Remediation Relief
- Derelict Land Relief
- Super Deductions
- Special Rate Allowances
- Enhanced Capital Allowances
- Stamp duty and stamp duty land tax (SDLT)
Associate to CEO
AMS has allowed me to work strategically and collaboratively with senior leaders with different areas of expertise in order to solve challenging problems in a fast-paced environment. I am currently studying for my MBA at Harvard and transferring what I’ve learnt during my studies into practice has provided me with many opportunities to further my career
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