Landlord incorporation: The BICT Structure explained

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21st Nov 2017

BICT is an abbreviation for the “Beneficial Interest Company Transfer” strategy.

Its sole purpose is avoiding the need to refinance at the point of incorporation, whilst meeting the rules under s162 TCGA "incorporation relief".

Download now and you’ll also receive a free tool to calculate viability of landlord incorporation using the capital gains roll-over relief under s162 TCGA and SDLT/LBTT relief under schedule 15 FA2003

Help your landlord clients to:

  • claim relief to roll capital gains into shares
  • avoid the expense of refinancing at the point of incorporation
  • claim relief available to partnership in order to mitigate SDLT/LBTT

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