There's a very large difference between an individual using a house as a home, then selling and realising any increase in value, vs. a commercial company owning

There's a very large difference between an individual using a house as a home, then selling and realising any increase in value, vs. a commercial company owning a property as an investment vehicle (in the literal sense - people can invest in the company!) and then letting the property out (or selling a time-based lease to a leaseholder).