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Joint Ventures

The popularity of joint ventures has waned during periods where there is a substantial difference between the rates of capital gains tax and rates of income tax but they still provide a potential opportunity for landowners to become involved in a development and typically this can be through a limited liability partnership or a Special Purpose Vehicle limited company.  There can be the opportunity for a landowner to achieve capital reliefs first in transferring the land to a joint venture company with the developer putting cash into the company to acquire their share of the land at a sufficient level to cover the landowner’s capital gains tax and provide any up front monies required.

In some cases, landowners put in the land, the house builder funds the construction of houses and the receipts are divided in a pre-agreed manner.   Although representing a very small percentage as a whole of developer agreements, Sworders has advised on a significant number over the years.

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