Lee advises on all aspects of business tax with a particular emphasis on property taxation and stamp duty land tax and advising on the tax issues of property transactions including structuring such transactions tax efficiently.  

Particular expertise includes advising on the SDLT treatment and SDLT efficient structuring of transactions and development projects (including advising on all aspects of SDLT compliance and availability of SDLT reliefs) and advising on all aspects of the VAT treatment of property transactions and the VAT issues in the context of the acquisition and development of commercial and residential property.

Lee also advises on the legal tax documentation in relation to corporate transactions (particularly company purchases and sales and business acquisitions and disposals).

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.

Experience

Advising on:

  • a city council on SDLT and VAT issues relating to the development of its retail quarter by a private developer
  • a commercial developer on the SDLT aspects of a regeneration scheme where it has entered into a joint venture with the local City Council to redevelop the area as a cultural hub for commercial, mixed and residential uses
  • a university in connection with the acquisition of commercial property for conversion into residential use for its students and on its subsequent disposal
  • a university on the VAT and SDLT issues on the acquisition and development of a site for development as student accommodation
  • a government body on the VAT and SDLT issues of the acquisition and development of commercial property for use in the education sector
  • councils on the VAT, SDLT and capital allowances issues arising on their acquisition of commercial property for investment purposes
  • Nobles on the sale of Brighton Pier to the Eclectic Bar Group.