Fusion I know, another weird title! In my younger days, early 80s, there was a late night radio show called "Soul/Funk Fusion" which I absolutely loved as the DJ mixed different dance genres's together to fuse into - in my view - a better track. The DJ combined the best of say, jazz with the heady beats of funk or soul and for me started a craze I have followed ever since. Even now, much to the embarrassment of my daughters, now well into their 30s! The concept of fusion is relevant in other areas, and in landlord business structure planning in particular. I tire of the constant trumpeting of one structure in particular, from commentators/experts unaware of all the other options. Worse, it is clear that few - if any - talk about the heightened benefits of marrying or fusing certain options together. Reasons Why There are many but I'll focus, very briefly, on just a few: Associated Company Rule [2023] The impact of this is only now being felt - as those with more than one company can testify to. Additional Company Reporting Requirements [2024/25] These include shareholdings relevant to dividend declarations, director loan repayments and of course MTD; additional admin usually means one thing - higher compliance costs Incorporation from 6 April 2026 I still read posts about incorporation which either ignore the substantive changes introduced last month or almost dismiss them as unimportant; the changes present a dramatic shift in tax office policy and strategy and present serious threats for those who fail to meet the requirements Eggs in One Basket The most familiar but no less relevant; imagine if, as is threatened in certain quarters, the Government does apply a S.24 rule to companies... The PRS is at something of a crossroads; to use an old card game phrase do you "stick or twist?"  Perhaps more relevant is a reference to a famous Sci-fi movie where the 'hero' was offered the choice of taking a pill from the choice of two. Red or blue.  One means everything stays as is; the other, the revelation that ultimately enables you to 'stick'.

Posted by Chris Haley at 2026-05-11 09:50:55 UTC