When is it a Good time to Incorporate a Property Portfolio

Since George Osbourne announced in his 2015 Budget of restrictions in mortgage interest relief, landlords have been racing to incorporate their property portfolios, which got the thumps up from the courts following the Ramsey Case (2013). The case itself provided the main guidance and test as to whether the landlord would qualify for Incorporation Relief. Several years forward, and whether the landlord would qualify for incorporation relief has become very subjective.

Substantial Incorporation Structure Explained

Many portfolio landlords are interested to know what is involved in the incorporation process.

This BLOG is the result of shortening many 100s of pages of information into the summary below.

Incorporation via Beneficial Interest transfer is used predominantly in England, Wales & Northern Ireland.