Practical insights
for owner-managed groups.
Forensic, CFO and tax advisory perspectives on the decisions owner-managed UK businesses actually face: structure, succession, scrutiny and growth.

When Should a Property Portfolio Move Into a Corporate (SPV) Structure?
The decision points that justify moving a UK property portfolio into a corporate or SPV structure, the reliefs that make it possible, and the costs that...

How Does SDLT Relief Work When Incorporating a Property Portfolio?
SDLT applies on market value when transferring a property portfolio to a limited company. Partnership incorporation relief can eliminate the charge if the...

What Is GDV and How Is Profit on Cost Calculated in Property Development?
GDV is the total open-market value of a completed development. Profit on cost is GDV minus costs divided by costs. Lenders require 20% minimum. A 20% profit...

How Does Development Finance Work for UK Property Developers?
Development finance for UK property developers funds land purchase and build costs in staged drawdowns. Senior debt covers 65% of GDV or 90% of build costs....

Should Your UK Property Portfolio Be in a Limited Company in 2026?
A UK property portfolio in a limited company retains full mortgage interest relief, pays corporation tax at 25%, and avoids Section 24. The right structure...

Property Finance for UK Investors and Developers: A Complete CFO Guide
Property finance in the UK covers buy-to-let mortgages, development finance, SPV structures, Section 24, and SDLT planning. This CFO guide explains every...
