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MRT 2 · Special Purpose Vehicles Overview
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Special Purpose Vehicles Overview
Why SPVs are used for BTL, the tax advantage, and personal guarantees.
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Key points
Question 3
Which term matches: "a limited company set up specifically to hold BTL property"
Question 4
What does "Common SIC codes" mean?
Question 5
Match each term in "Key points" to its meaning
Tap a term, then tap its matching definition.
Question 6
Fill in the blank
______ — corporation tax on profits (25% / 19%) rather than income tax at up to 45%; interest still fully deductible (unlike personal BTL where limit…
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What the exam tests
Why SPVs are used for BTL, the tax advantage, and personal guarantees.
Question 8
True or false?
Why SPVs are used for BTL, the tax advantage, and personal guarantees