As a property developer, structuring your property development business correctly is vital so as to ensure (amongst other things): Profits are taxable at manageable rates of tax Valuable tax reliefs are available on either the succession or sale of your business You yourself are protected from any risk should the development go sour HMRC do not query any part of your transactions The business is passed down to the next generation with minimal disruption It is common, for commercial purposes, that property developers undertake each development via a separate special purpose vehicle or simply ‘SPV’. But, it is important to note that there are a host of suitable structures available to developers and which one is right often depends on each developers’ specific facts and circumstances. Importantly, which structure to use does result in a number of legal and tax compliance obligations on the developer concerned as well as their having to conform with external factors such as the ability to obtain external funding whilst maintaining their desire to have control over their investment. Coupled with this are personal factors such as the desire to maintain family connections and insure for the ‘worst case’ scenario. We are experienced in taking a holistic view to tax advice for property developers, guiding taxpayers through their options and working with them to ensure that their property development business is structured to suit their needs whilst working with external third parties to ensure that you are receiving the best possible property development tax advice.