Providing Land for Development

The purpose of this survey is to gather evidence of the tax barriers faced by landowners when collaborating with their neighbouring landowners on potential property developments.

It derives from submissions to government by the CIOT and the CLA promoting a level playing field in tax terms between the traditional models and various routes to collaboration, and from HMRC’s response (in August 2019) requiring evidence of the extent to which taxation is a factor in hindering collaborative approaches.

The survey aims to establish whether, and to what extent, tax influences the choice of
·         a traditional option/purchase model whereby the developer secures an interest over the land via options (or similar) while planning permission is obtained, with final disposal and full payment to the landowners following grant; or
·         adopting a method of land assembly that involves collaboration such as an equalisation agreement, a land pooling trust, special purpose vehicle or cross options.

If you have been involved in multiple developments, please could you complete the survey for each relevant development.  The survey is designed so that you will only be asked to answer the questions relevant to the development scenario.  The survey should only take 5 minutes.

 

The CIOT and the CLA recognise the commercially sensitive nature of the answers you give us. We will anonymise all information provided in the survey.

If you find that this survey does not suit your development, but you would still like to give us the information, please contact Katie Ramsey, CLA Policy Researcher based in Belgrave Square, at katie.ramsey@cla.org.uk or call 020 7460 7954.