Section 162 Incorporation Relief Explained: Conditions, HMRC Rules & CGT Changes (UK)
Introduction The landscape for UK business owners has shifted significantly. As of January 2026, the rules governing how we move from a sole trader or partnership structure into a limited company, a process known as incorporation, have faced their most rigorous updates in decades. Whether you are a portfolio landlord managing residential units or a […]
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 […]
Put Property into a Company: SDLT Market Value, CGT, Mortgage (UK Guide)
Introduction: The investment landscape for UK residential property has changed phenomenally over the last decade, from a sector dominated by significant fiscal incentives to one of intense scrutiny and regulations. For many investors, the key driver for change was Section 24 of the Finance Act 2015, where individual landlords could no longer offset mortgage interest against rental income to arrive at […]
