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Property Investment Vehicles

 
Continuing our series on legal concepts aimed at those working in tax Suzanne Gill Partner and Martin Bogie Solicitor of McGrigors cover property investment vehicles
 
There are several mechanisms by which individuals and companies can invest in the UK real estate market. The purpose of this article is to give an overview of the various real estate investment entities which practitioners will commonly encounter in the UK.
Individuals
 
Obviously individuals may decide to invest in their own name.
 
A major drawback to this form of ownership (aside from tax issues) is obvious: the individual is personally liable and there is no cap on any potential liability in respect of...

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