ARTICLE · 20 JANUARY 2026

Investing In UK Real Estate

Walkers

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Guernsey remains a popular jurisdiction for offshore investment in UK real estate...

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William Schofield

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Key Takeaways

Guernsey remains a popular jurisdiction for offshore investment in UK real estate

GPUTs continue to be a popular and proven vehicle used in investment structuring for UK real estate (particularly commercial property sales)

GPUTs have many advantages in a UK real estate investment structure, including flexibility, tax transparency and operation costs

Guernsey continues to be a popular jurisdiction for offshore investment into UK real estate.

The benefits in doing so are well established. These include:

a "light touch" regulatory environment;

potential stamp duty savings and tax transparency;

popular liquidity environment (TISE – The International Stock Exchange); and

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