I have a mixed use commercial property that produces rental income. To further protect myself from any liability, I want to put the property into a Ltd company structure. If I do that then from next year I will pay 17% Corp Tax and 7.5% dividend tax (Total 24.5%). Currently I am only paying 20% income tax on the rental income. If I loan the company the money to purchase the property from myself and then charge annual interest equal to the rental income, then the company will deduct 20% tax directly and forward to HMRC. The end result is HMRC receive the same tax as before. But is HMRC happy with this type of arrangement ?