International property structures

Your situation

• A London home kept after moving to Dubai, and no plan for the UK tax it still attracts.
• Dubai property bought personally, so it passes under UAE inheritance law on death and the bank accounts tied to it freeze until a court order.
• Investment property in several countries, each with its own tax return, held in a mixture of names.
• A wish to pass property to children without a sale, and without a dispute between heirs in two countries.

What the structure decides

The United Kingdom (official rules, last checked 29 October 2026)

• Selling. A non-UK resident pays UK capital gains tax on UK land and property, including shares in a company that gets 75% or more of its value from UK land where the seller holds 25% or more. Residential sales must be reported and paid within 60 days of completion, even when no tax is due. [1]
• Inheritance. Since 6 April 2017, UK residential property held through a foreign close company or partnership is within UK inheritance tax to the extent of the shares' value that comes from that property. Related loans are caught too. [2]
• Buying through a company. A company buying a UK home for more than £500,000 pays stamp duty land tax at 17%, with reliefs for rental businesses and some other uses. A 2% surcharge applies to non-UK resident buyers in England and Northern Ireland. [3]
• Holding through a company. The annual tax on enveloped dwellings applies to company-held UK homes worth more than £500,000: for 1 April 2026 to 31 March 2027, from £4,600 (over £500,000) to £303,450 (over £20 million) a year, with reliefs including for property rental businesses. [4]

Dubai

• Who can be the registered owner. DIFC entities, including foundations, can hold Dubai property outside the DIFC in areas open to foreign owners under a 2018 agreement with the Dubai Land Department. ADGM foundations and other ADGM entities can under a similar agreement, in freehold areas. RAK ICC companies with individual shareholders can register freehold property under a 2019 agreement, with a no-objection letter. No official source confirms the same for RAK ICC foundations. [5]
• Succession. Property held personally passes under UAE law on death. Property held by a foundation or company passes under the foundation's charter or the company's shares, so the succession plan sits at that level. [6]
• Tax. The UAE has no personal income tax or inheritance tax. A company that holds property must register for UAE corporate tax; how its income is taxed depends on where it is registered and the kind of income. [7]

Other countries. Each has its own rules on foreign owners, company ownership, annual property taxes and inheritance. A tax adviser and a lawyer in that country confirm them before anything is bought or moved.

What we do

• We list every property by country, owner, value, loans and use, and the outcome you want for each.
• We set out how personal, company, foundation and trust ownership compare for each property, with the UK and UAE rules above and the rules of any other country in view.
• We design the holding structure and the order in which properties move into it, so a transfer does not trigger a tax that could have been avoided by timing.
• We form and administer the UAE companies in the structure, including RAK ICC companies, keep their accounts and advise on their UAE tax.
• We coordinate the tax advisers, lawyers, registered agents and banks in each country to one timetable.

What a licensed partner does

• A UK tax adviser advises on UK capital gains, inheritance, stamp duty and the annual tax on enveloped dwellings, and files UK returns.
• A tax adviser or lawyer in each other country does the same for its rules.
• A law firm drafts transfers, charters and deeds.
• A licensed registered agent files a DIFC or ADGM foundation. You engage it directly.
• The Dubai Land Department decides each registration.
• A licensed bank provides any mortgage. You choose and contract with it directly.

You appoint and contract with each one directly. Under a Full Mandate, we run the whole plan.

Related guides

• UK inheritance tax for non-residents →
• Is there a UK exit tax? →
• Holding companies in the UAE →
• Trusts and foundations in the UAE →

Questions people ask

Should I hold my UK property through a company after moving to Dubai?

It depends on the property's value, whether it is let, and your plans for it. Since 2017 a company does not keep a UK home out of UK inheritance tax, and a company-held home over £500,000 pays an annual charge. A UK tax adviser runs the numbers for your case. [2][4]

Can a foundation own property in Dubai?

A DIFC or ADGM foundation can, in areas open to foreign ownership. No official source confirms the same for a RAK ICC foundation. [5]

Do I pay UK tax when I sell my UK home from Dubai?

UK capital gains tax applies to non-residents selling UK property, and the sale must be reported within 60 days of completion. Reliefs may reduce the gain; a UK tax adviser confirms which apply. [1]