ABSTRACT
In the costs of buildings, taxation can play an important part and can be beneficial if dealt with correctly, at the right time and by interpreting the rules of taxation clearly. Achieving a tax-efficient design is unlikely to be the main aim of a client but it is a further factor that must be considered and can offer advantages for those wishing to build. Taxation has implications for the construction, fitting-out, repairs, running and maintenance costs of buildings. The possibility of designing buildings to be optimally tax-efficient from the owner’s or occupier’s point of view can yield substantial benefits. However, as in all cases of taxation avoidance it is rarely a primary objective, or straightforward.
