You are buying again
The next property raises questions about purchaser, funding, higher SDLT rates and whether the portfolio will retain or distribute profit.
Landlords · Portfolio planning
Choose property decisions by their whole-life cost, not one year’s tax saving.
We model ownership, funding, income, extraction and exit together so you can see where tax is paid, when cash is available and what it would cost to change course later.
- FCCA & CTA expertise
- Experience at BDO & KPMG
- Responses in hours, not days
- Fees agreed upfront
Expert perspective
Start with what the portfolio is meant to achieve.
A landlord seeking current income has different constraints from an investor reinvesting for twenty years. A family succession plan may justify steps that make little sense for a short-term development. The objective and time horizon therefore come before structure.
We build a cash-and-tax model using realistic rents, costs, borrowing, acquisitions and distributions. It distinguishes the existing portfolio, where transfer taxes may be significant, from future acquisitions that can sometimes use a different route.
The model is not a promise that rules or markets remain unchanged. It is a transparent decision framework showing which assumptions drive the answer and where a change in interest rates, income needs or exit timing would alter the recommendation.
When this matters
Recognise the point at which advice adds value
The best result usually comes from reviewing the position before documents are signed, money moves or a filing deadline becomes urgent.
Debt or rates have changed
Refinancing, interest restrictions and reduced cash margins make the existing ownership model harder to sustain.
Family will become involved
A spouse, adult child or family company may participate, requiring real ownership, funding and control decisions.
The portfolio may be sold
A phased disposal, gift, incorporation or company share sale is being considered and needs realistic buyer and tax assumptions.
The technical review
The areas we bring into one review
Good advice connects the tax analysis to the records, legal steps, cash position and longer-term objective.
Investment objective
Income, reinvestment, development, capital growth, family succession or a planned exit, with an honest time horizon.
Ownership routes
Personal, joint, partnership, LLP and company structures compared without assuming every label produces the expected tax result.
Funding
Source of deposit, mortgage terms, interest deductibility, director’s loans, refinancing and the movement of cash between owners and entities.
Transaction taxes
SDLT on purchase or transfer, CGT on changes of ownership and the legal and finance costs required to implement.
Annual cash and tax
Rent, operating costs, finance, tax, loan repayment and extraction modelled year by year rather than using headline rates.
Exit and succession
Sale of property or shares, repayment of loans, access to proceeds, gifting, inheritance tax and the records needed later.
What changes the answer
A structure is only efficient if you can live with it through the exit.
We pressure-test the recommendation against changing cash needs, borrowing and the possibility that the portfolio plan evolves.
- 01Will profits be withdrawn for living costs or retained to fund further acquisitions?
- 02What taxes and third-party costs arise on moving existing property into the proposed structure?
- 03How will mortgages, guarantees and deposits be provided, and can cash move where it is needed?
- 04What is the most likely exit: property sales, family transfer, company sale or long-term income?
How UA Tax works
A clear route from question to implementation
You will know what we need, what we will deliver and which decisions remain yours.
Define the decision
We clarify what you need to achieve, the deadline and the commercial constraints before considering tax treatments.
Establish the facts
We review the records, ownership, prior filings and relevant transactions so the advice starts from reliable information.
Compare the routes
You receive a clear explanation of the viable options, their tax effects, practical risks and implementation sequence.
Implement and document
Once scope and fees are agreed, we coordinate the filings, elections, clearances and other advisers needed to complete the work.
Questions worth asking
Frequently asked questions
Is a limited company always better for highly geared property?
No. A company may deduct qualifying interest differently and retain post-tax profit, but SDLT, extraction tax, finance pricing, administration and exit affect the total result.
Can I transfer property to my spouse without tax?
Transfers between spouses or civil partners can have favourable CGT treatment, but SDLT may arise where debt or other chargeable consideration is assumed. Beneficial ownership and income reporting also need to match.
Should future purchases use the same structure as existing properties?
Not necessarily. The transfer cost of existing property can justify leaving it in place while new acquisitions use a company or different ownership route.
Can a family investment company hold rental property?
It can, but the purpose, share rights, funding, income needs, investment risk and inheritance-tax expectations should be considered together. It is not simply an income-tax product.
What assumptions go into your model?
Typically purchase and sale values, rents, costs, interest, borrowing, owner tax bands, retention or extraction, transaction costs and holding period. We show key assumptions so you can challenge them.
Will you tell me which property to buy?
No. We advise on tax and accounting consequences, not investment suitability or property selection. Regulated finance and investment advice should come from appropriately authorised professionals.
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Related advice
Bring the decision into focus before you act.
Start with a short initial call, or book a focused consultation if you already have a specific transaction or technical question to resolve.