Corporate and Real Estate Tax
All commercial and real estate transactions have tax implications that need to be carefully considered. We understand our clients’ commercial objectives, clearly explain the particular issues that affect them, and offer solutions.


The tax aspects of commercial and real estate transactions can be complex, and just knowing the law is not enough: our clients need clear, commercial and specific solutions. We provide exactly that for a broad range of businesses, from specialist consultancies to niche firms to multinationals.

Because we operate throughout the UK, our specialist knowledge is particularly valuable in situations where the rules can vary significantly between Scotland and England & Wales – the differing treatment of leases under LBTT and SDLT, for example.

We also act in tax-related disputes – generally preferring to avoid litigation but when necessary applying our considerable experience of representing clients before Tax Tribunals across the UK.

Our expertise includes:

  • Tax aspects of corporate acquisitions, disposals and mergers
  • Real estate taxes such as LBTT, SDLT and VAT
  • Bespoke capital gains tax and income tax advice for individual clients
  • Tax planning for shareholders and investors, including the Enterprise Investment Scheme and Business Asset Disposal Relief
  • Share schemes
  • Employee benefits
  • Termination payments for employees, PAYE and national insurance
  • Withholding taxes on interest and rent
  • Stamp duty and stamp duty reserve tax

Rodger Cairns

Partner

Stephen Miller

Partner

Erin Ryan

Senior Solicitor

Douglas Sinclair

Partner

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Related articles and insights: Corporate and Real Estate Tax

19 August 2025

Understanding growth shares

Contributor: Gavin Charlton

Using equity is a tried and tested method to help recruit, retain and incentivise key employees and align their interests with shareholders. One commonly used structure involves 'growth shares'.

30 July 2025

Understanding vesting schedules: what employees need to know

Contributor: Gavin Charlton

Share Schemes are a great way to retain, incentivise, motivate, and reward key employees within your business. However, they cannot reach their greatest potential unless the employees themselves understand how the scheme operates and how vesting schedules work. Partner Gavin Charlton and Trainee Taylor Foster break down the vesting process and different alternatives commonly seen in practice.

11 June 2025

Preparing for the July ERS reporting deadline: common pitfalls to avoid

Contributor: Gavin Charlton

If your company or business has allotted shares or awarded rights to acquire shares to employees or directors, you are likely required to file an end of year Employment Related Securities return.

9 June 2025

The role of LTIPs in rewarding long-term performance

Contributor: Gavin Charlton

Long Term Incentive Plans (LTIPs) are a great way to reward employees who have invested their time and effort into a business, while also promoting the success of the company itself. This article will look at LTIPs and how they can be used to reward long-term performance within business and in turn, retain key employees.

24 April 2025

International Workers’ Day: How share plans empower employees globally

Contributor: Gavin Charlton

1 May 2025 marks International Workers’ Day, an annual celebration of the progresses made within the labour movement over the years. In light of this, Director Gavin Charlton and Trainee Taylor Foster explain how share plans can empower employees globally through aligning their interests with the company, raising engagement, and providing tax-effective financial rewards.

7 April 2025

Employee loans: Increase in HMRC’s official rate of interest to 3.75%

Contributor: Gavin Charlton

From 6 April 2025, HMRC’s official rate of interest will increase. In this brief article, we will provide guidance for employers on which agreements will be affected and what they should look out for. 

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