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.
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.