The acquisition of UK property by non-UK resident individuals requires a detailed analysis of the relevant applicable UK taxes at every stage of the property investment timeline (i.e. acquisition, the period of ownership and disposal). The weight to be attributed to each of the relevant factors depends upon the precise facts (and intentions) of each individual case. Careful analysis is required to decide whether the relevant facts (to the extent that they are known) mean that the investor is likely to achieve the highest overall net return by acquiring the property in its own name or through a corporate structure.