Incorporation Relief for Property & Landlords: Section 162, Buy-to-Let, CGT and SDLT

Introduction Since the phased introduction of Section 24, higher-rate taxpayers have faced a “tilt” in the tax system where mortgage interest is no longer fully deductible. This has pushed many into effective tax rates exceeding 100% of their actual cash flow, making incorporation relief property planning the most sought-after strategy for portfolio survival. For professional […]