From a UK tax perspective, investing in UK real estate through offshore structures is only a realistic option for individuals who are domiciled outside the UK as a matter of general law, although non-UK residents who continue to be domiciled in the UK can achieve more limited tax benefits.
- What type of property is to be acquired – commercial or residential?
- How valuable is the property?
- Will the property be leased to a third party?
- Will the acquisition be funded by debt?
- What is your attitude to exposure to UK taxes?