The cynic might be forgiven for speculating that the Autumn Statement proposals, coupled with the Bank of England's recent "concerns" about overheating in the buy to let market (and thus the housing market generally) and the squeeze on housing associations imposed by rent caps and the introduction of right to buy were part of an actual plan to move ownership of rented residential property to the corporate sphere. I prefer to  think of the law of unintended consequences, rather than conspiracy, but interested sociologists and economists will want to monitor this area. And if you want to invest in the sector, will you do so directly, indirectly, or through a tax transparent REIT or PAIC?