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Special Purpose Vehicles for landlords.
If you are a serious property investor with multiple buy-to-lets, the decision to incorporate is one of the most significant you will make – with implications for Income Tax, CGT, SDLT, IHT and mortgage availability.
What is a Special Purpose Vehicle (SPV)?
An SPV is a limited company created specifically to hold and manage property assets – a separate legal entity that files its own returns, pays Corporation Tax instead of Income Tax, and has its own bank accounts and borrowing facilities.
The big decisions we help you model
SDLT on transfer
Moving existing properties into an SPV is treated as a sale at market value – often triggering a large Stamp Duty bill.
Capital Gains Tax on transfer
Transferring personally owned property into an SPV is a disposal for CGT – the gain is manageable only in the right circumstances.
SPV mortgages
A specialist lending area, different from personal buy-to-let borrowing – we refer you to trusted specialist brokers.
Explore related services
A situation rarely fits one box neatly — here is what else often applies.
Ready to crunch the numbers?
Whether considering your first SPV or reviewing an existing structure, let us model the true tax and cash flow implications.