How to Use Your UK Ltd to Buy Property — SPV Structure Explained (2026)
Using a UK Ltd as a Special Purpose Vehicle (SPV) to hold investment property has become the standard structure for UK property investors post-2017.

Using a UK Ltd as a Special Purpose Vehicle (SPV) to hold investment property has become the standard structure for UK property investors post-2017. Section 24 tax changes (mortgage interest relief restriction for personal property ownership) made company ownership significantly more tax-efficient for higher-rate taxpayers. This article covers: SPV formation, mortgage options (specialist SPV lenders), stamp duty (no relief for companies), and profit extraction strategy.
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.