Shem,
I think considering the tax rates is not the right starting point. It is good that you are wanting to make money, but it is not a case of making £25,000 on a property in a year. There are numerous ways of building a porftolio - BMV, refurb, development, conversion to name a few. Each will have it's own tax implications (some income, others capital gains). If you are talking about getting into BTl property then that may be just buying a property and renting out to tenants. in the current climate, unless you are able to find very high yielding properties (10% and higher) tax won't be a major issue as various costs - mortgage repayments, tenant finding, repairs & maintenance, letting agents fees, service charges etc will all erode any profits you make.
Hope that helps,
Godd Luck to you!
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