United Arab Emirates

UK tax and holding structures for UAE-resident investors

How a property is held often matters as much as what is held.

Getting the structure right from the start

UAE overview

The UAE doesn’t levy personal income tax, but the UK can tax income and gains from UK property wherever the owner lives. Getting the structure right at the start is far easier than unpicking it later.

Does a UAE resident pay UK tax on UK commercial property?

In most cases UK property income and gains are taxable in the UK, but every family’s position is different. We orchestrate and set up tax-efficient structures for each client, working alongside the family’s existing tax advisers or introducing them to a highly skilled tax team we’ve worked with for many years.

Which holding structure is right for our family?

That depends on the family’s goals, who will eventually inherit, how the purchases will be financed and how long the assets will be held. We bring the lawyers, tax advisers and lenders together around those questions, so the structure is settled before the first acquisition.

Structuring

How does Maritime Capital help with structuring?

Debt, tax and legal structures sit alongside property as the three things we actively manage for profit. We carry out tax and legal due diligence on every acquisition and coordinate the specialists needed to put the right structure in place.

At Castle Quarter in Norwich, our clients acquired both the debt and the owning company through a receivership sale. That meant resolving a GP/LP structure spanning the UK and offshore, including a nominee company dissolved too early, and coordinating around 20 specialist advisers across the UK and Guernsey.

We also arranged an £11m refinance with C. Hoare & Co. that consolidated fragmented loans and Lombard facilities into a single three-year facility, secured against two premium income-producing assets.

This page is general information, not tax advice. Take advice from a qualified tax adviser on your own position.

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Complex structures, handled

Our track record

Two deals where the holding structure mattered as much as the property itself.

Related services

Speak to our team

Complexity, handled early, becomes an advantage rather than a risk.

Discuss your structure with one of our Directors at max@maritimecapital.co.uk or +44 (0)20 3576 5097.