Lettings agency Countrywide said that some landlords are finding it more tax-efficient to own their buy-to-let portfolios through a company rather than hold them as a personal asset.
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However, there were wide geographical disparities on the number of properties being let by landlords via a company – with the figure 27 per cent in London, 17 per cent in Yorkshire and the Humber, and 4 per cent in Scotland.
Johnny Morris, research director at Countrywide, said: “The number of rented homes owned through a company is on the up.
“The incoming tapering of mortgage tax relief is likely driving the increase. Companies are generally taxed more favourably.”