Incorporation Relief & Partnership Relief: A Complete Guide
Introduction For property investors looking to move their portfolio into a limited company, tax efficiency is a key concern. Two major tax reliefs—Incorporation Relief (Section 162 TCGA 1992) and Partnership Relief (Schedule 15 FA 2003)—can significantly reduce the Capital Gains Tax (CGT) and Stamp Duty Land Tax (SDLT) liabilities when transferring property ownership to a corporate structure. This guide explores the key […]