Spotlight 63: property business arrangements involving hybrid partnerships

Published on: 05 October 2023

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Specialist Tax Regulatory Materials

Article summary

Spotlight 63 highlights an avoidance scheme marketed to landlords which claims to bypass the restrictions on mortgage interest relief, reduce taxable profits from the property business and reduce CGT and IHT. HMRC is clear that the scheme is not effective.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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