Gemma has experience of aspects of business tax with a particular emphasis on property taxation and stamp duty land tax. Typical experience includes assisting with advising on tax issues for property transactions (including structuring such transactions tax efficiently) e.g. in relation to stamp duty land tax, VAT and capital allowances.
Examples of experience include assisting with advising on:
- the SDLT treatment and SDLT efficient structuring of transactions (including in relation to residential transactions) and development projects, and advising on all aspects of SDLT compliance and availability of SDLT reliefs
- all aspects of the VAT treatment of property transactions, and the VAT issues arising in the context of the acquisition of residential property and the development of residential property (e.g. zero-rating, disapplication of the option to tax and recovery of input VAT); and
- the legal aspects of capital allowances in relation to the acquisition and disposal of properties.