Uniquely positioned at the heart of the Real Estate group, a dedicated team of specialists deal with all real estate aspects of tax.

Committed to getting buildings up and acquired while keeping tax bills down, and immersed in the real estate market, the team fully appreciates the commercial needs of a deal. It is also superbly positioned to create and implement tax-efficient practical solutions. Being bilingual in real estate and tax, and blessed with intimate familiarity with the way in which real estate deals are done, the team provides the 'missing link' that enables its real estate lawyers to integrate seamlessly with its clients' in-house tax teams and external advisers.

Providing advice on all areas of real estate tax, including stamp duty land tax, VAT, direct taxes, capital allowances, and more specialist areas such as land remediation relief, landfill tax and community infrastructure levy, the team services clients from across the whole real estate spectrum. This underpins all aspects of its Real Estate group; from acquisitions, disposals and regeneration (including tax increment financing) to commercial and residential development, investment, asset management and international work.

The team also forms part of the firm's specialist Funds and Structuring team delivering a wide range of tax-driven property funds and complex joint ventures, including partnerships, limited partnerships, LLPs and unit trusts (both UK resident and offshore; authorised and unauthorised).

Passionate about property, the team of three tax specialists is led by Lee Nuttall, recognised in Chambers 2012 for his "real technical strength". Lee is a member of the Institute for Fiscal Studies and the Investment Property Forum. He is also on the taxes sub-committee of the British Property Federation. Associate Ben Tennant is also a member of the team. Ben is a member of the Chartered Institute of Taxation and the Stamp Taxes Practitioners Group, as well as the property taxes sub-committee of the Chartered Institute of Taxation.

For more on real estate tax, please contact Lee Nuttall (lee_nuttall@wragge.com).