
azta journal
Buy-to-Let: Personal vs Limited Company Property Ownership
Deciding whether to hold UK buy-to-let properties personally or via an SPV limited company? Compare tax rates, Section 24, and mortgage rules for 2026/27.
14 July 20268 min read
Rental income tax, buy-to-let, mortgage interest relief, furnished holiday lets, allowable property expenses, second homes, capital gains on property

Deciding whether to hold UK buy-to-let properties personally or via an SPV limited company? Compare tax rates, Section 24, and mortgage rules for 2026/27.








