Caroline Fleet is a Partner at Gabelle. She is a Fellow of the Institute of Chartered Accountants with over 15 years in the profession. Prior to joining Gabelle, Caroline worked at two of the ‘Big 4’ firms and for the last eight years has specialised in advising tax to clients within the real estate industry. Such clients have covered the whole spectrum of real estate ranging from institutional investors, developers to corporates, joint ventures and the collective investments. Caroline has particular experience in advising on trading vs investment considerations, permanent establishment and holding structures.
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Finance Act 2016 introduced the Property Development tax regime which intended...