03/09/2026
I had an interesting conversation with a tax adviser recently about a question that comes up surprisingly often.
Can property held personally be moved into a limited company as part of succession and inheritance tax planning?
The answer, in certain circumstances, is yes.
But as with most things involving tax and property, the important words are "in certain circumstances".
The right structure depends on the property, how it is held, the circumstances of the owner and the wider tax position.
It isn't something I would ever suggest doing without specialist tax advice first.
What interested me was the wider point.
Business owners often build up valuable property portfolios personally over many years without necessarily considering what happens to those assets when they eventually want to pass them on.
That doesn't mean moving everything into a company is the right answer.
It does mean that succession planning is worth thinking about before it becomes urgent.
A conversation with the right tax adviser can sometimes open up options that you didn't realise were available.
If you're a business owner or landlord thinking about succession planning, contact me to be referred.
[Picture: Lia & I in Capri, Italy]
