Why can’t I keep my property in my name?

The Section 24 tax changes specifically apply to income from properties held by individuals or partnerships. To enable this strategy to work, the property must be transferred into the company structure.

No individual owns the property, the company does as a separate legal entity.
All decisions regarding the property are then made by the company in consultation with investors, of which you are the only one for your property.

For more information regarding the rules around privately and jointly owned property, see HMRC’s help

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