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Introduction by Smith & Williamson

 
John Voyez Head of VAT and Chair of the Property Group at Smith & Williamson asks if the tax burden on property is becoming excessive and introduces this special issue for the property sector
 
It seems a bit flippant to suggest that these are interesting times for the property industry. Times are always interesting no matter what stage of the economic cycle investors and developers find themselves in. Those interested in commercial development have suffered over the last few years with a downturn in the cycle but there now appears to be more enthusiasm for the future. While there is still a considerable amount of empty office space in a number of major commercial centres around the country the terms of inducements handed out by landlords are becoming less favourable ...

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