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Incorporation Relief & Partnership Relief: A Complete Guide

For property investors looking to move their portfolio into a limited company, tax efficiency is a key concern. Incorporation Relief (Section 162 TCGA 1992) and Partnership Relief (Schedule 15 FA 2003) are two valuable tax reliefs that can significantly reduce Capital Gains Tax (CGT) and Stamp Duty Land Tax (SDLT) when transferring properties to a corporate structure.

This guide explores:

  • Key differences between the two reliefs
  • Who qualifies for them
  • Step-by-step process of incorporating a property business
  • How to maximise tax efficiency

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