Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Meeting points

03 November 2015 / Heather Miller
Issue: 4525 / Categories: Comment & Analysis
Chartered Institute of Taxation’s autumn tax conference.

Properties and companies


Peter Rayney opened the conference by reminding us how important it is to establish the tax status of a company that holds properties. He noted that there are three types of property company: investment development and dealing. In practice a property company may do a mix of all three so with reference to entrepreneurs’ relief and inheritance tax business property relief he said that a company must have substantial trading activities. To qualify for the reliefs there should be no more than 20% non-trading activities when looking at turnover profits assets employed and time management of the business.

If considering incorporation stamp duty land tax (SDLT) may be chargeable on transfers of property if the seller and company are connected. However if the property is transferred from a partnership to a company...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon