Property

Expert property tax and accounting for landlords, investors and developers

Property is one of the most high-value — and tightly regulated — areas of UK taxation. Whether you’re growing a portfolio, restructuring assets or navigating cross-border rules, we provide the clarity and confidence you need to move forward with purpose.
We support UK and overseas clients — from first-time landlords to established investors, developers and family property businesses — helping you make informed, compliant and strategic decisions.

Trusted Tax Guidance for Property Investors

Property tax can be complex. Our role is to simplify it.
We translate detailed regulations into clear, practical guidance so you can focus on your investments, not the paperwork.

We assist with:

Selecting the right structure for your property business

Understanding the tax implications of every decision

Maximising returns and managing exposure

Meeting reporting and filing requirements smoothly and on time

We can also liaise directly with HMRC, removing administrative pressure where needed.
Structuring your property business

A well-designed structure influences tax efficiency, commercial flexibility and long-term planning. We advise on:

  • Sole ownership
  • Partnerships
  • Limited companies
  • Limited liability partnerships (LLPs)
  • Offshore structures

Our recommendations are shaped around your goals, risk profile and future plans.

Capital gains tax (CGT)

We provide clear, proactive support for managing your CGT position, including:

  • Principal Private Residence relief
  • Letting relief
  • Reliefs for overseas landlords
  • Use of capital losses
  • Business Asset Disposal Relief
  • Rollover relief

Whether selling a single property or restructuring a portfolio, we help you navigate the rules confidently.

Inheritance tax (IHT)
We help you understand how IHT applies to your property assets and explore effective strategies to protect family wealth and support long-term succession planning.
Service charge accounts / audits

We work with managing agents, freeholders and management companies to ensure accuracy and compliance in:

  • Service charge audits
  • Statutory accounts
  • Service charge reviews
  • Rental income and head rent calculations

Our work focuses on transparency, clarity and meeting regulatory expectations.

Construction industry scheme (CIS)

We support contractors and subcontractors with all aspects of CIS compliance, including:

  • Registration
  • Filing of CIS returns
  • Guidance on record-keeping and reporting

Ensuring obligations are met smoothly and efficiently.

Corporation tax

For trading and investment property companies, we provide specialist support on:

  • Trading vs investment classification
  • Loan relationship rules
  • Rollover relief
  • Group relief and group planning

Helping you operate tax-efficiently and maintain full compliance.

VAT issues

VAT on property can be complex and time-sensitive. We advise on:

  • Residential and commercial letting
  • Property sales and TOGC
  • Option to tax considerations
  • Development projects
  • Partial exemption

Offering clarity before issues arise and ensuring compliance at every step.

Overseas landlords

For non-UK residents with UK property interests, we provide end-to-end support, including:

  • UK tax registration
  • Non-Resident Landlord Scheme guidance
  • Ongoing filings and relief claims

We ensure your UK obligations are met accurately and seamlessly, wherever you’re based.

Whether you’re buying, selling, developing or restructuring, we provide the clarity and strategic support you need to make confident decisions.

Get in touch to discuss your property plans.

Let’s start a conversation.

Whether you’re an individual, business, or overseas investor, we’re here to help. Reach out today to discuss how Leftley Rowe can support your financial goals.