US investors, even those exempt from tax, will have specific structural preferences when investing in UK commercial real estate. Ben Eaton and Karen Turk examine the related tax issues and explain why an understanding of the UK tax regime is only part of the picture
US investors are a key source of investment in UK commercial property. In addition to navigating the UK tax rules applicable to an investment those advising on transactions in which US investors are involved need to be sensitive to the often highly complex rules to which US investors even those nominally described as ‘tax exempt’ are subject at home.
In many respects the UK tax regime applicable to investment in commercial real estate in...
