SPEED READ There are any number of, tax efficient, alternative structures available to invest in UK real estate. The tax consequences vary and identifying the most appropriate one will require care as the incidence of tax will be determined by a number of interconnected factors including the location and nature of the investors as well as the proposed exit strategy. Notwithstanding the predicted reductions in UK corporate tax rates, overseas structures can often be more tax efficient for UK property investment than a UK company.