UK Property Tax Explained: Should You Move Your Portfolio Into a Limited Company?

Should you move your UK property portfolio into a limited company - or will Capital Gains Tax and Stamp Duty wipe out the benefits? In this tactical breakdown, Steve sits down with senior tax advisor Siddharth Agarwal from DNS Accountants to demystify UK property tax for landlords and investors. From Section 24 and mortgage interest relief to S162 Incorporation Relief, genuine partnerships, and Family Investment Companies, this is the no-fluff guide to getting your structure right and legally keeping more of your profit. If you own buy-to-lets in your personal name and are wondering about incorporation, dividends, or inheritance tax, this episode answers what Google and ChatGPT often get wrong. Want to learn more and find out how to transform your financial future in just two days, head to **https://stevedoran.co.uk/home** **IN THIS EPISODE YOU'LL DISCOVER:** ⏹ Why more UK landlords are moving from personal ownership to limited companies after Section 24 ⏹ Capital Gains Tax vs Stamp Duty Land Tax: The two big taxes that trap incorporation ⏹ S162 Incorporation Relief explained: the 3 strict conditions to defer CGT (and the 20-hour test) ⏹ When it’s better to pay CGT upfront to create a director’s loan account ⏹ SDLT relief on incorporation: Mixed-use, 6+ properties, and the genuine partnership rule (Schedule 15) ⏹ What HMRC actually counts as a genuine partnership: agreement, bank account & commercial substance ⏹ Form 17 & Declaration of Trust: How married couples can legally optimise rental income tax (60-day rule) ⏹ Family Investment Companies (FICs) for inheritance tax planning and passing wealth to the next generation ⏹ Group holding companies: When they help developers vs when they hurt your mortgage options ⏹ Uninhabitable property relief & property trader relief: what qualifies and what HMRC rejects This is essential listening for UK landlords, buy-to-let investors and property developers navigating UK property tax, buy to let tax UK and limited company structures in 2026. Answered in this episode: **⏹ Should I transfer my UK property portfolio to a limited company?** It depends on your income needs, mortgage position and whether you qualify for S162 incorporation relief and SDLT partnership relief. It is not automatically more tax efficient, especially if you need to draw all profits as income. **⏹ What is S162 Incorporation Relief?** A relief that allows landlords running a genuine property business to defer Capital Gains Tax when transferring their entire portfolio as a going concern in exchange for shares. Conditions include transferring all assets and receiving only shares as consideration. **⏹ What is a genuine partnership for SDLT relief?** For Schedule 15 SDLT relief, HMRC looks for commercial substance - a partnership agreement, separate bank account, joint decision-making and time spent running the business, not just a declaration of trust. **⏹ What is a Family Investment Company?** A limited company used for estate planning to hold wealth and pass value to family members tax-efficiently, often used by landlords with estates over £2m as an alternative to trusts.