Why Every Garage Investor Should Have a Limited Company (And Three Cases Where They Shouldn't)

The default structure for a UK garage investor in 2026 should be a limited company. Most investors do not start there, because the perceived complexity is more than the actual complexity, and because they do not know that the personal-vs-company comparison shifts decisively against personal ownership at modest portfolio sizes. By the time they realise, the cost of unwinding the personal structure (CGT, SDLT on transfer) has built up.

This is the case for the company default — and the three situations where it is the wrong call.

The structural advantages of the company

Five reasons a Ltd ...