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Expert Tax Planning for Property Landlords & Investors

Helping landlords and investors reduce tax burdens since 2013. Specialising in solutions for mortgage interest restrictions, CGT, and inheritance tax. Trusted by 200+ property owners across the UK.

The 3 Key Challenges You Face:

Section 24 Mortgage Interest Restrictions

Since April 2020, landlords can no longer deduct mortgage interest from their rental income. Instead, they receive a flat 20% tax credit - regardless of their tax band.

For higher-rate taxpayers, this can mean:

  • Bigger tax bills
  • Strained cash flow
  • In some cases, paying tax on a property that’s actually losing money

The result? Many landlords are seeing profits eroded, reserves depleted, and pressure mounting on both their investments and long-term financial plans.


Capital Gains Tax Exposure on Property Sales

1

Increased Rates

CGT rates on residential property gains have risen to 24% (from April 2024), creating a significant tax burden when selling investment properties.

2

Reduced Allowances

The annual CGT exemption has been slashed to just £3,000 for the 2024/25 tax year, meaning more of your gains are subject to taxation.

3

Portfolio Impact

Without proper planning, disposing of multiple properties can trigger substantial tax bills that erode your hard-earned investment returns.

Inheritance Tax Risks for Property Investors

40% Tax Rate

IHT is charged at a substantial 40% on estates above the £325,000 nil rate band, potentially forcing heirs to sell properties to cover tax bills.

Limited Reliefs

The residence nil rate band (£175,000) tapers for estates over £2M, offering little protection for successful property investors.

More Exposure

With property values rising faster than tax thresholds, more investors face significant inheritance tax liabilities without strategic planning.

Why Traditional Ownership Structures Fail

Direct Ownership

Exposes landlords to full income tax rates and CGT, with no corporate protections or efficient tax structures.

Limited Relief

Under s24 rules, the ability to offset mortgage interest against rental income is severely restricted for individual owners.

Inheritance Issues

Properties held in personal names provide inefficient means of passing wealth to the next generation tax-efficiently.

Trusted by Property Investors Across the UK

See what our clients say about how our expert tax planning strategies have helped them protect their property income and wealth.


Join over 200 satisfied landlords and investors who have secured their financial future with us.

BOOK A 30 MINUTE CONSULTATION CALL NOW!

Our Solutions: Comprehensive Tax Planning

Property Incorporations

We help landlords seamlessly transfer personally held portfolios into limited companies in a tax-efficient manner, reducing income tax, preserving mortgage interest relief, and potentially eliminating capital gains and SDLT, all within HMRC guidelines.

Corporate Structures

We strategically utilise Property Investment Companies to reclaim full mortgage interest relief and benefit from lower corporation tax rates. A Holding Company Group structure can also optimise SPVs for enhanced efficiency.

Family Planning

Family Investment Companies, innovative trusts, and bespoke family partnerships are designed to minimise inheritance tax, protect generational wealth, and ensure you retain full control over how and when assets are distributed.

Capital Gains Strategies

Our tailored planning helps defer, reduce, or restructure CGT liabilities through compliant asset structuring, whether you're selling, gifting, or reorganising high-value property assets for maximum benefit.

Structures we design and implement.

We craft and implement a range of sophisticated structures designed to significantly reduce your tax burden, safeguard your assets, and optimise for long-term wealth growth and intergenerational transfer. Here's a closer look at our key solutions:

Holding Companies

Using a holding company to sit above your SPVs (Special Purpose Vehicles) offers you a more sophisticated and tax-efficient platform for managing a property portfolio. It creates a true business structure - allowing profits to move between companies without tax leakage, ringfencing risk on individual developments or holdings, and simplifying group-level refinancing. Crucially, it also makes inheritance tax (IHT) planning significantly smoother, as shares in a holding company are far easier to transfer, freeze, or structure than fragmented property assets. For serious landlords thinking long-term, a holding company is a strategic upgrade.

Property Business Into Limited Company (s162 Incorporation Relief)

Incorporating your personally held or partnership-owned property portfolio into a limited company can deliver powerful tax advantages - especially when done correctly under the incorporation relief rules. This process allows you to wipe out latent capital gains built up over time, meaning no immediate CGT on transfer and going forward. Once in a company, landlords benefit from better cash flow (via lower corporation tax rates), the ability to reclaim mortgage interest relief, and flexible dividend planning - all of which enhance long-term returns. It also makes IHT planning far more straightforward, as shares in a company are easier to value, freeze, or gift compared to slices of property.

Family Investment Companies (FICs)

A Family Investment Company is an increasingly popular structure for landlords and high-net-worth individuals looking to grow and preserve wealth across generations. With carefully designed share classes and voting rights, FICs allow you to retain control while gradually passing value to family members. They offer a flexible, corporation tax-efficient alternative to trusts - particularly useful for long-term property and investment planning with inheritance tax mitigation in mind. We usually implement a blended approach, utilising trusts as part of the process.

Linked Investment Company

For trading business owners, we often recommend using linked investment companies as a way to ringfence surplus profits and reserves for reinvestment. Whether you're looking to diversify into other ventures, build a tax-efficient investment arm, or fund future projects, this structure allows you to utilise surplus cash and invest into property and other assets with your family. Valuable tax reliefs are preserved for the trading businesses and we can implement this without any tax exposure, after obtaining clearance from HMRC. Ideal for profitable businesses with unconnected shareholders, all with differing appetites and long-term plans.

Capital Reduction Demergers

For property owners with mixed portfolios or family members and unconnected shareholders involved, a capital reduction demerger allows you to separate out properties into distinct companies - tax-efficiently and cleanly. This is especially useful when planning succession, managing differing shareholder goals, or preparing for a partial sale. It's a technically complex process, but when done right, it unlocks flexibility, clarity, and peace of mind.

Ultimately, we'd look to undertake the property split without any capital gains tax, corporation tax or income tax exposure on the shareholders.

Before & After working with ASWATAX

See the tangible difference our tailored tax planning can make to your property portfolio. We transform complexity into clarity, and tax burdens into strategic advantages.

Before: Common Challenges

  • Uncertainty & Stress: Constantly worrying about compliance and HMRC scrutiny.
  • High Income Tax: Rental profits subject to personal income tax rates (up to 45%).
  • Capital Gains Tax (CGT) Exposure: Facing a large capital gains bill when moving properties into a company.
  • Inheritance Tax (IHT) Risk: Significant 40% IHT on property wealth passing to heirs.
  • Limited Mortgage Relief: Restricted ability to offset finance costs against rental income.
  • Portfolio Structure Issues: Assets held in a way that’s tax-inefficient and exposes personal liability.
  • Missed Opportunities: Valuable reliefs and allowances overlooked due to poor planning.

After: Our Solutions

  • Peace of Mind: Compliance handled, risk managed, and HMRC challenges minimised.
  • Reduced Tax Burden: Benefit from lower Corporation Tax rates on rental income.
  • No CGT on Incorporation: Accessing reliefs to transfer properties into a company with zero CGT payable.
  • IHT Elimination from Day One: Structuring to remove IHT exposure immediately and protect family wealth.
  • Restored Reliefs: Full mortgage interest relief reclaimed within corporate structures.
  • Optimal Portfolio Structure: Assets arranged for maximum tax efficiency and asset protection.
  • Maximised Reliefs: Every available relief and allowance fully utilised, proactively.

Our expert guidance helps you transition from a reactive tax position to a proactive one, safeguarding your hard-earned assets and enabling sustainable growth.

Book a 30 minute consultation with one of our experienced and trusted CTAs

Calendly

30-Minute Tax Consultation with a Chartered Tax Advisor - ASWATAX

This 30-minute call with our specialist tax team at ASWATAX is designed for anyone looking to reduce tax, structure their affairs efficiently, and protect their wealth.Whether you're a property investor, business owner, or high-net-worth individual, we'll review your current structure, identify

How We Help You Save: Real Client Case Study

1

Challenge

Portfolio landlord with 8 properties worth £1.2M facing £45,000 annual tax bill due to s24 and significant CGT exposure.

2

Solution

Restructured ownership into a limited company and family trust, implementing staged property transfers with stamp duty mitigation.

3

Result

Tax liability reduced by £18,000 annually; inheritance tax exposure cut by 30%. Client: "Their expertise transformed my property business."

What Our Clients Say

The ASWATAX team's highly professional and clear approach to our inheritance tax plan has given us immense peace of mind. Highly recommended for their exceptional service and aftercare.

Mr and Mrs Davies, Cheadle

Working with ASWATAX for two years, I can't fault their responsiveness and the thoughtful, professional structuring of my tax planning. Their expertise is truly invaluable.

Nav Jhutti, Sutton Coldfield

Omar at ASWATAX provided exceptional advice on property incorporation, offering insights even our accountant hadn't considered. His recommendations were awesome, and we are now implementing them. Highly recommended!

Imran Mirza, London

ASWATAX conducted a detailed analysis for my family businesses, providing various options. They expertly set up a Family Investment Company and restructured our parent company's shares. Their professional advice and implementation have been faultless.

David England, Perth

Still not sure about our expertise?

Learn About:

  • Section 24 mitigation strategies that work
  • Inheritance tax planning for property portfolios
  • Capital gains deferral and reduction techniques
  • How to restructure for optimal tax efficiency

Our 12-minute video provides clear explanations of complex tax rules in plain English, speaking through a real life case study of the savings we helped our clients achieve!

In this short but powerful video, I show exactly how one business owner utilised s162 Incorporation Relief to legally slashed their tax bill (same concept applies on property business incorporations).

You’ll discover:

  • The simple structuring change that unlocked huge savings
  • How business incorporation can cut your annual tax bill
  • Why the right planning can transform your property portfolio’s profitability

Why Choose Us?

15+

Years Experience

Specialist tax advisors dedicated exclusively to the property sector, with deep knowledge of investment structures.

£8.2M

Tax Saved

Total annual tax savings achieved for our property investor clients through our bespoke planning strategies.

98%

Client Retention

Our clients stay with us year after year, benefiting from our ongoing tax optimisation and responsive support.

Let's talk now!

Our Specialised Tax Advisory Services

We provide tailored tax advice and implement sophisticated strategies across a range of critical areas for property landlords and investors in the UK. Our expertise ensures you navigate complex tax landscapes effectively, optimising your portfolio and safeguarding your wealth.

Property Tax Optimisation

From income tax to Stamp Duty Land Tax (SDLT), we provide comprehensive strategies to minimise your property tax liabilities, ensuring compliance while maximising your returns. We keep you ahead of HMRC changes.

Complex Project Execution

We regularly undertake intricate projects, including portfolio incorporations, capital reduction demergers, and restructuring for multi-entity property groups. Our hands-on approach ensures seamless, tax-efficient transitions.

Buy-to-Let Tax Summaries

Gain clarity on your Buy-to-Let tax position with detailed summaries that demystify Section 24 mortgage interest restrictions and other applicable taxes. We help you understand and mitigate your tax burden.

Business Relief for IHT

Explore opportunities for Business Relief (BR) to significantly reduce Inheritance Tax (IHT) exposure on your property portfolio. We assess eligibility and structure your assets to maximise this valuable relief.

Get Started Today: Protect Your

Property Income & Wealth

Our Process:

1

Free Consultation

We'll assess your current tax position and identify immediate opportunities for savings.

2

Bespoke Strategy

Receive a customised tax planning roadmap tailored specifically to your property portfolio and goals.

3

Implementation

We handle the restructuring process, working alongside your existing advisors for a seamless transition.

Book for a FREE 15 minute consultation with our tax experts

Book a 30 minute consultation with one of our experienced and trusted CTAs

Calendly

30-Minute Tax Consultation with a Chartered Tax Advisor - ASWATAX

This 30-minute call with our specialist tax team at ASWATAX is designed for anyone looking to reduce tax, structure their affairs efficiently, and protect their wealth.Whether you're a property investor, business owner, or high-net-worth individual, we'll review your current structure, identify

Visit our full website for all our offerings.

ASWATAX

Chartered Tax Advisors with a personal touch

We have helped many clients achieve maximum tax savings!