What's the most tax-efficient way for a first-time UK property investor to structure their purchase for a future portfolio, e.g., personal name vs. limited company, given Section 24 and capital gains considerations?
Quick Answer
For portfolio growth, a limited company structure is generally more tax-efficient for UK property investors, especially after Section 24 removals of mortgage interest relief for individuals and lower Corporation Tax rates.
About This Topic
First-time UK property investors should consider a limited company for portfolio growth. Understand tax efficiency with Corporation Tax (19-25%), Section 24 impact, 5% SDLT surcharge from April 2025, and CGT implications.
This question is part of our Tax & Accounting category, providing expert guidance on UK property investment.
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