Introduced in 2017, Section 24 phased out mortgage interest relief for individual landlords, pushing many toward limited company ownership. For female entrepreneurs, who often hold property as part of long-term financial security, the cash-flow impact can be significant.

Effective strategies include:

• Incorporating the portfolio to regain full interest deductibility
• Maximising allowable expenses (repairs, travel, agent fees)
• Exploring furnished holiday let rules where qualifying
• Timing disposals to offset gains with losses
• Using pension contributions to lower taxable income

One client – a mother of two with six properties – restructured and saved over £42,000 in tax over three years. The move also provided limited liability protection and a more sellable asset. Early planning is key to preserving wealth built through property.

Motherhood and entrepreneurship both demand adaptability. Many successful female founders rely on structured routines, clear boundaries and strong support systems to thrive in both roles.

Practical approaches include:

• Time-blocking focused work hours around school/nursery
• Outsourcing admin, social media or household tasks
• Building a reliable network (partner, family, other mums)
• Accepting “good enough” – perfectionism slows progress
• Protecting personal time – even 30 minutes daily recharges energy

A client grew her online store from £0 to £180k while raising twins by batching tasks and hiring a virtual assistant. The lesson: being a great mum and a great entrepreneur are not in conflict – with the right systems, they reinforce each other.

Inheritance tax can take up to 40% of estates above the nil-rate band. For women who have invested years into their business, losing nearly half to tax can feel unfair. Proactive planning preserves wealth and control.

Key tools include:

• Business Property Relief – 100% relief on qualifying shares/assets
• Discretionary trusts for shares or property
• Regular gifts from surplus income (exempt from IHT)
• Life insurance in trust to cover potential liability
• Spousal transfers and pension beneficiary nominations

A client with a £2.1m business used BPR and trusts to reduce her family’s potential IHT from £620,000 to under £80,000. Starting early allows women to pass on both financial security and the legacy they’ve built.

Incorporation allows full mortgage interest deduction (bypassing Section 24 restrictions), corporation tax at 19–25% (often lower than personal rates), and entrepreneur’s relief on exit. For women with property portfolios or growing businesses, this can be a game-changer.

Core steps include:

• Transferring assets (property, goodwill) – manage SDLT/CGT carefully
• Setting up director’s loan accounts
• Paying yourself tax-efficiently (salary + dividends)
• Maximising pension contributions for relief

One client incorporated her four-property portfolio and reduced her annual tax bill by £28,000 while gaining limited liability protection. The structure also creates a more sellable, scalable asset – ideal for women planning long-term security.