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youngjoe80

Incorporation Relief

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 I know someone with 63 houses in his personal name. As you might expect he’s a higher rate tax payer and is interested in going down the incorporation relief route. Can he keep say 20 houses in his personal name (50/50 with his wife) and put the other 43 into a company?

Or does the whole of his portfolio i.e. 63 houses have to be transferred into the company to qualify for incorporation relief?

Thanks in advance for any advice.

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