Tax – in particular SDLT / LBTT / LTT (stamp taxes) and VAT are major drivers in structuring real estate deals. This is especially true in the living sector where complex tax and VAT regimes are inextricably linked with the design of projects involving the development of BTR, student accommodation, assisted living and care homes.

In this webinar, Bob Langridge, one of Scotland's leading real estate tax experts and Richard Whyte provided an accessible and helpful overview of:

  • the key tax concepts to be considered in living sector development deals;
  • various different structures which can be adopted to achieve tax efficiencies; and
  • bear traps to watch for on different deal structures.