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Home / Tolley's Global Mobility: Personal Taxes /United Kingdom /UK2 Tax considerations in the United Kingdom /UK2.1 Property purchases in the UK / UK2.1.1 UK property purchase—residential property versus commercial property
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UK2.1.1 UK property purchase—residential property versus commercial property

United Kingdom

UK2.1ÌýÌýÌýÌý Property purchases in the UK

Where an individual wishes to purchase a property in the UK, the first matter for consideration is who or what entity should acquire the asset. This will be influenced by the long term intentions of the purchaser. Property may be acquired in personal names, co-ownership and/or partnership structures, through different forms of trusts and through companies.

UK2.1.1ÌýÌýÌýÌý UK property purchase—residential property versus commercial property

If a person wishes to acquire a UK property, it is important to understand the differences between the UK tax treatment of residential property and commercial property.

Generally speaking, it may be easier

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Web page updated on 17 Mar 2025 13:49