In the Press

Sarah Wray writes for eprivateclient on the tax implications to consider when developing a garden

Clients who own houses with significant land often consider selling off land for development. However, the tax analysis can be complex.

In an article for eprivateclient, Sarah Wray, Senior Associate, considers the questions professional advisers should ask in these circumstances. It also considers the SDLT position of a buyer of a development plot.

The article addresses:

  • Was the property purchased with a view to profit?
  • Is the development plot residential property?
  • Will principal private residence relief (PPR) apply?

Read the full article in eprivateclient here.

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