Kevin Ashman and Tom Eyre-Brook (Hogan Lovells) set out the tax considerations for non-UK resident individuals seeking to invest in UK property, complete with a case study
Non-UK resident individuals who are seeking to invest in UK property should give careful consideration as to both their acquisition and disposal structures.
In particular thought should be given as to whether UK property is acquired in the name of the individual non-resident investor or via an offshore company.
In answering this question the individual investors should consider the following factors:
