Landlord incorporation and tax planning presentation

Landlord incorporation and tax planning presentation

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Until now, the recorded footage of this packed out meeting at the Baker Street Property Meet has never been officially released, but it is still as valid today as it was when it was recorded live in May 2017.

Grab a coffee and enjoy the video.

Incorporation checklist

If you’re contemplating a transfer of your rental property business into a Limited Company, this checklist will prove extremely useful for you.

  1. Does the operation of your rental property business occupy at least 20 hours a week of time, including that of agents and contractors whose services you engage? If so, you may well be able to claim incorporation relief, which rolls the capital gains in your properties into shares in the company you are transferring the business into.
  2. Do you share ownership, income, risk and expenses with at least one other person? If so, you may well be a partnership by de-facto, whether you are registered as such with HMRC or not. When a company takes over the whole business of a partnership a form of Stamp Duty relief applies, often meaning the company pays no Stamp Duty at all on the properties transferred into it.
  3. Are the total liabilities of your business lower than the acquisition costs of your properties? If they are, then a pre-and-post incorporation Capital Account Restructure could facilitate the subsequent withdrawal of funds from the company without further personal tax consequences, e.g. net proceeds of property sales, retained profits or net funds resulting from remortgaging.
  4. Decide whether or not you wish to refinance or retain your existing mortgage terms. We can assist you with either scenario.

Reasons to consider transferring your rental property business into a Limited Company structure include the following:-

  • The ability to offset finance costs against rental income as a legitimate business expense
  • Limited Liability
  • More opportunities for inheritance tax planning
  • The ability to raise capital though share sales and new shares issues
  • Easier access to funding
  • Retain profits for reinvestment, paying down debt or simply to accumulate cash at significatly lower tax rates than the higher rates of personal taxation

Landlord Tax Planning Consultancy is the core business activity of Property118 Limited (in association with Cotswold Barristers).

Professional advice from a qualified Barrister-At-Law, insured up to £2,500,000 per claim.

Show Form To Book A Tax Planning Consultation
Consultations include new client compliance checks, fact find via email with complimentary software, expert analysis, a detailed written report and recommendations and a 30 minute Q&A session via Skype or telephone. We GUARANTEE total satisfaction or a full refund.
  • Please provide an overview of your circumstances and what you are looking to achieve.

There will never be an optimal ‘one-size-fits-all’ business structure for tax purposes. The presentation below provides a useful overview of some of the options you might like to discuss with us.



Landlord Incorporation Specialists

Landlord Incorporation Specialists

Incorporation relief and latent gains explained

Incorporation relief and latent gains explained

Incorporating your property portfolio without having to refinance

Incorporating your property portfolio without having to refinance

Capital Account Restructure – Case Study

Capital Account Restructure – Case Study

Stamp Duty when transferring the ‘whole business’ of a Partnership into a Limited Company

Stamp Duty when transferring the ‘whole business’ of a Partnership into a Limited Company

Software to analyse the viability of transferring a property rental business into a Limited Company

Software to analyse the viability of transferring a property rental business into a Limited Company

Inheritance tax and legacy planning for property company owners

Inheritance tax and legacy planning for property company owners

HMRC Internal Manuals ‘Landlord Incorporation’

HMRC Internal Manuals ‘Landlord Incorporation’

On-demand webinar explaining the uses of Limited Liability Partnerships “LLP’s” for landlord tax planning

On-demand webinar explaining the uses of Limited Liability Partnerships “LLP’s” for landlord tax planning

Guide for landlords on forming an LLP for property investment

Guide for landlords on forming an LLP for property investment

LLP structure reduces landlords tax bill by 85% – CASE STUDY

LLP structure reduces landlords tax bill by 85% – CASE STUDY

Partnership taxation and associated rules

Partnership taxation and associated rules

Business continuity and succession planning for landlords

Business continuity and succession planning for landlords

Property valuations for tax planning purposes cost just £19.95 each

Property valuations for tax planning purposes cost just £19.95 each

Hybrid Tax Structure – Landlords BEWARE!

Hybrid Tax Structure – Landlords BEWARE!

Tax Planning Bodge Jobs – Limited Liability Partnerships “LLP’s”

Tax Planning Bodge Jobs – Limited Liability Partnerships “LLP’s”

Landlords Tax Planning Bodge Jobs – inter company lending

Landlords Tax Planning Bodge Jobs – inter company lending

A Landlord’s Tax Planning Disaster

A Landlord’s Tax Planning Disaster

Just say NO to tax avoidance “schemes”

Just say NO to tax avoidance “schemes”

Mixed LLP Case Study = Huge Tax Benefits For Landlords

Mixed LLP Case Study = Huge Tax Benefits For Landlords