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Readers' forum: Buy-to-let portfolio

19 October 2016
Issue: 4572 / Categories: Forum & Feedback
Achieving a tax- and duty-free transfer of a buy-to-let property portfolio.
Much has been made recently of transferring personal buy-to-let property portfolios into limited companies. Many of our clients own quite a few properties. Usually they are owned in joint names but a few are in the name of one spouse. There may be a mixture of residential and commercial properties. The current treatment is to declare these through the land and property pages of the tax return. No class 2 National Insurance contributions have ever been paid. Some properties will be managed through agents while others are managed by the owners. Usually one dominant business-minded spouse looks after everything even though properties are owned jointly. Being successful people they have business interests other than their property portfolios.
Appreciating that there are pros and cons of such a transfer if a client with this type of scenario wanted to...

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