No two property portfolios are the same and it is difficult to generalise as to what is the best ownership structure because there is no universally correct solution for all circumstances. Property ownership may be personal ownership or ownership through a vehicle such as a limited company, a trust or a limited liability partnership. These entities (or their equivalents) can be onshore or offshore and for commercial property a "trust" may also include an approved pension fund.

Which method of ownership is right for a particular investment depends on a number of factors including the rental yield, whether property is likely to be re-mortgaged to fund portfolio expansion, whether an extended void period causes a real risk of repossession through breach of borrowing covenants, the relationship (if any) between landlord and tenant, the likely holding period of the property, whether there is a high prospect of capital gain, and whether the property is bought to let essentially "as is" or if there is any "development" element, particularly one requiring a re-designation of use for planning purposes.

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