About Graham Evans
Property Development and Planning student (RICS & RTPI accredited)at Heriot-Watt University and a student member of the RICS.

Whilst London is the epicentre of UK real estate investment and a globally recognised safe-haven for investment, the regions tend to struggle by comparison. One of many reasons it is unlikely the London 'bubble' will burst is because most foreign companies entering the UK market will 'test the water' in London. As Crossrail helps London prices forge even further ahead, it is important to respond to the regional inefficiency of attracting investment.
As German and Swiss real estate (for example) offer greater diversification it could be argued that it will not be too long before cash-rich investors look to spend in major global markets outside of the UK. The pervasive strength of the German economy will continue to produce investment funds that will help boost development across other EU countries; but funds may not consider the UK if it were no longer in the Eurozone as this would almost definitely have tax implications.
With the aforementioned problems in mind this proposal takes inspiration from the Swiss system of property taxation. By offering differing tax rates for property investment throughout the regions, the UK could increase opportunities and hold the attention of investors.
The Swiss economy remained relatively unscathed by the economic crisis and sub-prime chaos of late 2008, and the real estate market continued to be an attractive investment location. Tax remains low in comparison to many jurisdictions albeit the system is complex. Swiss real estate investment allows variation in rates across the regions (cantons) and real estate will always be taxed in the region in which it is located. Corporation tax, taxes upon acquisition, capital gains tax, and annual capital tax are all dependant on location.
Implementing such a system would allow for better regional competition and would spread investment across the UK. Essentially this system would allow companies which originally invested in London to gain greater exposure to the regional markets with a better yield potential. There would be an overall boost to the economy and the UK could avoid the risk of losing investors to other global markets.
Featured articles and news
Classroom electrician courses a 'waste of money'
Say experts from the Electrical Contractors’ Association.
Wellbeing in Buildings TG 10/2025
BSRIA topic guide updates.
With brief background and WELL v2™.
From studies, to books to a new project, with founder Emma Walshaw.
Types of drawings for building design
Still one of the most popular articles the A-Z of drawings.
Who, or What Does the Building Safety Act Apply To?
From compliance to competence in brief.
The remarkable story of a Highland architect.
Commissioning Responsibilities Framework BG 88/2025
BSRIA guidance on establishing clear roles and responsibilities for commissioning tasks.
An architectural movement to love or hate.
Don’t take British stone for granted
It won’t survive on supplying the heritage sector alone.
The Constructing Excellence Value Toolkit
Driving value-based decision making in construction.
Meet CIOB event in Northern Ireland
Inspiring the next generation of construction talent.
Reasons for using MVHR systems
6 reasons for a whole-house approach to ventilation.
Supplementary Planning Documents, a reminder
As used by the City of London to introduce a Retrofit first policy.
The what, how, why and when of deposit return schemes
Circular economy steps for plastic bottles and cans in England and Northern Ireland draws.
Reporting on Payment Practices and Performance Regs
Approved amendment coming into effect 1 March 2025.