Property Taxation 2026–27: Is It Time to Rethink the Strategy?

A practical two-hour examination of the changing taxation of property investment, ownership and incorporation

Is your client's property tax strategy still fit for purpose?

For more than a decade, successive tax changes have made property investment increasingly expensive — and some of the traditional approaches to tax planning considerably less attractive.

Restrictions on mortgage interest relief, higher Stamp Duty Land Tax, changes to Capital Gains Tax and Inheritance Tax, the abolition of Furnished Holiday Lettings tax advantages and increasing charges on enveloped dwellings have fundamentally changed the calculations.

And there is more to come.

From April 2027, the announced separate income tax rates for property income will mean a further two percentage-point increase for affected individual landlords in England, Wales and Northern Ireland.

Meanwhile, changes to dividend taxation and the rules surrounding incorporation mean that the decision whether to hold property personally or through a company requires particularly careful consideration.

The question is no longer simply how property has traditionally been held. It is whether that structure continues to make commercial and tax sense.

Should an existing portfolio be incorporated? What are the costs and risks of doing so? How do the different taxes interact? And which established property tax planning strategies need to be reconsidered?

On Tuesday 10 November, Jeremy Mindell will spend two practical hours examining the cumulative impact of these changes and considering how property tax planning should adapt to the current environment.

The emphasis will be not simply on explaining the legislation, but on identifying the planning opportunities, limitations and potential pitfalls that advisers need to understand when advising property owners and investors.

Course fee

£199 + VAT per organisation

This covers one delegate plus up to 10 additional colleagues from the same organisation at no extra charge, including colleagues joining from different offices or locations.

For example, if 11 colleagues participate, the cost works out at just £18.09 + VAT per person.

Firms with four or fewer partners can book one delegate for £99 + VAT.

What will the course cover?

1. The changing taxation of property income

• Restrictions on mortgage interest relief for individual residential landlords.
• The additional two percentage-point increase in property income tax rates from April 2027.
• The changing tax consequences of holding investment properties personally.
• Corporation tax and dividend taxation when properties are held through companies.
• The impact of these changes on the choice of ownership structure.

2. Capital Gains Tax and property disposals

• Principal Private Residence Relief and the restrictions affecting its availability.
• Capital Gains Tax on disposals of UK property by non-residents.
• The consequences of transferring properties between different ownership structures.
• The interaction between CGT liabilities and wider property investment strategies.

3. Stamp Duty Land Tax and property acquisition

• The additional 5% SDLT surcharge on purchases of additional residential properties, including buy-to-let investments.
• The separate 2% SDLT surcharge for non-UK resident purchasers.
• The cumulative impact of the surcharges.
• The SDLT consequences of transferring an existing property portfolio into a company.
• Why transaction costs can undermine an otherwise attractive tax planning strategy.

4. Inheritance Tax, succession and property ownership

• The residence nil-rate band and its relevance to family homes.
• The IHT treatment of UK property owned by non-UK residents.
• The implications of holding UK residential property through offshore structures.
• The increasing importance of considering lifetime taxation and succession planning together.

5. Enveloped dwellings and Furnished Holiday Lettings

• The Annual Tax on Enveloped Dwellings (ATED) and its increasing costs.
• When ATED may apply and the availability of reliefs.
• The abolition of the special Furnished Holiday Lettings tax regime.
• The consequences for owners of holiday accommodation and other investment properties.
• Whether previously attractive structures and strategies remain appropriate.

6. Incorporating a property business: is it still worthwhile?

This will be a particularly important part of the course.

With increasing taxation of personally held rental income, incorporation is an option that many property investors and their advisers are considering.

But incorporating an established property portfolio can itself give rise to substantial tax liabilities.

Jeremy will examine:

• The circumstances in which incorporation may be commercially and fiscally attractive.
• The distinction between a property investment activity and a business for the purposes of incorporation relief.
• Section 162 TCGA 1992 and the conditions for incorporation relief.
• The new requirement to claim incorporation relief for qualifying transfers made from 6 April 2026.
• Capital Gains Tax and Stamp Duty Land Tax issues arising on incorporation.
• The importance of financing arrangements and existing mortgages.
• The advantages and disadvantages of corporate ownership.
• Corporation tax, dividend taxation and the extraction of profits.
• Why incorporation may be advantageous in some circumstances but inappropriate in others.

The course will consider how these various taxes interact and why a strategy that reduces one liability may increase another.

What will you take away?

By the end of the course, participants should be better able to:

• Understand the combined effect of recent and forthcoming property tax changes.
• Identify existing property ownership arrangements that may need reconsideration.
• Compare the tax consequences of personal and corporate property ownership.
• Recognise the principal CGT, SDLT, income tax, corporation tax and IHT issues affecting property investment.
• Understand when incorporation relief may be available and the conditions that must be satisfied.
• Identify tax risks arising when existing property businesses are transferred into companies.
• Advise property owners and investors on how established tax strategies may need to be adapted.

Who should attend?

This course is particularly relevant to:

• Property tax advisers and accountants.
• Private client and trusts lawyers.
• Corporate and commercial lawyers.
• Residential and commercial property lawyers involved in investment transactions.
• Advisers to property investment businesses and family-owned property portfolios.
• Wealth management and succession-planning professionals.
• Anyone advising clients on property ownership, taxation, restructuring or incorporation.

Your presenter: Jeremy Mindell

Jeremy Mindell is a Chartered Tax Adviser who has been lecturing on taxation for more than 20 years. He has worked for three Big Four firms and held senior roles at AMP and Henderson Global Investors. He brings extensive experience of explaining complex tax legislation and its practical consequences for professional advisers.

Can't attend live?

Every booking includes access to the full course recording and course materials, so you and your colleagues can watch the presentation afterwards at a time that suits you.

A certificate of attendance is available on request.

If you would like several colleagues to attend but do not yet know all their names, simply book with one named delegate now and add the remaining names later.

Important Notes about Booking

Payment can be made by credit or debit card, or alternatively by invoice. The option to pay by invoice is below the pay by card option in the booking form.

If you do not have the complete list of who will be attending, you can book for those you know will be attending and add the others at a later date.

Please ensure that, when booking, you enter colleagues’ email addresses entirely correctly, as failure to do so may mean that they do not receive joining instructions.

The Legal Training Consultancy

The Legal Training Consultancy is a full-service training consultancy with a large portfolio of conferences, courses and trainers. Over the years, we have been responsible for putting together a vast number of law and tax-related conferences, webinars, seminars, videos and e-learning modules — altogether well over 2200.