Forward Thinking: Exploring a novel way of funding an ultra high value home
Sara Maccallum and Andrew Wilmot-Smith explain why the forward funding structure - long familiar to commercial developers - could be worth consideration in a difficult prime resi market...

Sara is the Senior Partner and head of the commercial tax group. She has been advising private clients at Boodle Hatfield for over fifteen years with particular emphasis on integrating the tax requirements of their business life into their overall planning strategies. She specialises in providing full service transactional advice and commercial tax planning advice to private clients who are owner-managers or stakeholders in family businesses, whether they hold their interests through onshore or offshore vehicles, as well as trust companies, property developers, investors and entrepreneurs. She advises on all the tax aspects of corporate and property transactions including Stamp Duty Land Tax and VAT.
Significant leasehold reform proposals promise ‘to transform the future of home ownership in England & Wales’
Commonhold should be the "preferred alternative" to leasehold, says the Law Commission in a series of three important reports that outline how to create "a better deal for leaseholders and make our homes…
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Required Reading: Coronavirus & property taxes
Some pretty significant changes have been happening to the property tax regime of late, and with transaction timescales now all over the place, Fiona Poole & Dominic Condé-Cole condense the issues…
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