In our penultimate webinar of 2025, Ros Martin returned to consider the tax issues relating to commercial property.

This three-hour session examines:

  • Property ownership structures for commercial property
  • The abolition of FHL – can you argue that it is normal trading?
  • CIS and VAT for landlords
  • Transactions involving leases – the tax and SDLT implications
  • Repairs vs capital expenditure
  • Capital gains tax issues

The video can be viewed below:

Commercial property taxes update