S162 Incorporation Update 2025

Why landlords need succession planning

Eligibility and scope of TCGA 1992 s162] : Confirm that the transfer qualifies as the transfer of a business as a going concern, that all assets other than cash are transferred, and that consideration is wholly or partly in shares.

Substantial Incorporation Structure Explained

Why landlords need succession planning

Many portfolio landlords are interested to know what is involved in the incorporation process.

This BLOG is the result of shortening many 100s of pages of information into the summary below.

Incorporation via Beneficial Interest transfer is used predominantly in England, Wales & Northern Ireland.