Lee advises on all aspects of business tax with a particular emphasis on property taxation and stamp duty land tax. Typical experience and expertise includes 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;
- The tax aspects of all corporate transactions including sales, acquisitions, management buy-outs and reorganisations; and
Lee has presented lectures to the Chartered Institute of Tax on SDLT and property-related SDLT, capital allowances issues on property transactions and tax on transactions – a lawyer’s perspective.
- 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)
- The legal aspects of capital allowances in relation to the acquisition and disposal of properties
- The legal tax documentation in relation to corporate transactions (particularly share sale and assets disposals and acquisitions).