The different structures of ownership for BTL

With an increasing number of landlords contemplating incorporation, especially in light of the rising costs of funds, it's crucial that they are well-informed about the implications of operating their business as a limited company SPV or in personal ownership. In this second instalment of our 3-part webinar series, Roger Morris will delve into the intricacies of ownership structures. He will emphasise the importance of landlords seeking independent legal and tax advice. The session will cover topics such as incorporation tax relief, beneficial interest, and why tenants in common is just one of the many solutions landlords should consider.* Topics include: 1. An introduction to complex buy-to-let ownership structures 2. Understanding the implications of the recent cost increase in borrowing 3. Overview of different tax structures for BTL. 4. What are debentures and floating charges? 5. Stamp Duty surcharge and final rules 6. Rental yields 7. Joint tenants vs tenants in common 8. Form 17 9. Inter-company loans 10. Different structures to hold shares in companies 11. An overview of incorporation tax relief (section 162) 12. Ramsay Ruling 27 March 2013