Comprehensive coverage
What’s inside
10 chapters covering the full commercial property tax lifecycle — acquisition, occupation, refurbishment and exit. Includes 5 worked examples showing actual £-impact across realistic scenarios.
CHAPTER 01
UK commercial property tax landscape 2026/27
Why commercial property tax is meaningfully different from residential. Eight key issues, six client types, and the cumulative tax base across an investment lifecycle.
CHAPTER 02
SDLT on commercial property
The three non-residential bands (0%/2%/5%), mixed-use treatment, MDR replacement rules, leasehold premium and NPV charges, and worked SDLT calculation on a £2m office.
CHAPTER 03
VAT and the option to tax
The 20-year commitment that costs six-figures if you get it wrong. Who should opt, who shouldn’t, how to revoke, TOGC and the impact on exempt tenants.
CHAPTER 04
Capital allowances on acquisitions and fit-outs
Section 198 elections (the £1 protection that saves six figures), AIA at £1m, Full Expensing at 100%, integral features, special rate pool and SBA at 3%.
CHAPTER 05
The Capital Goods Scheme
The 10-year adjustment period catches buyers and sellers off-guard. How CGS interacts with OTT, refurbishment expenditure thresholds and apportionment rules.
CHAPTER 06
OpCo/PropCo structuring
Separating trading and property — when it works, when it doesn’t. Group relief, rent vs licence, BPR/BADR consequences and the SDLT cost of restructuring.
CHAPTER 07
Refurbishment, repairs and the revenue/capital line
The £4m office refit that lost half its tax relief — and how to structure expenditure so it doesn’t happen to you.
CHAPTER 08
ATED and non-resident rules
When commercial property gets caught by Annual Tax on Enveloped Dwellings (it can happen), and non-resident landlord and disposal rules.
CHAPTER 09
CGT, SSE and reliefs on disposal
Substantial Shareholdings Exemption when selling PropCo shares. Rollover relief. The interaction with BADR. Worked exit comparisons.
CHAPTER 10
HMRC enquiry triggers in commercial property
The eight markers that materially increase enquiry risk — and the documentation that defends each one. Plus a pre-completion tax checklist.
