SDLT and inter-spouse transfers
Different taxes have different rules, and it is important to consider the full picture. Looking at one tax in isolation […]
SDLT and inter-spouse transfers Read Post »
Passing on the investment property
A landlord will need to consider whether it is better to pass on an investment property during their lifetime or
Passing on the investment property Read Post »
Capital expenditure and the cash basis
The cash basis is the default basis of accounts preparation for landlords with annual rental income of £150,000 or less
Capital expenditure and the cash basis Read Post »
How to claim relief for excess interest
Landlords running an unincorporated property business obtain relief for interest and finance costs incurred in relation to residential lets (including
How to claim relief for excess interest Read Post »
Cash basis for landlords
As for unincorporated trading businesses, the cash basis is the default basis of accounts preparation for landlords running an unincorporated
Cash basis for landlords Read Post »
Extracting profits as rent
Where a business is run through a personal or family company, the directors/shareholders will need to extract profits if they
Extracting profits as rent Read Post »
Utilising the property allowance
The property allowance is essentially an additional personal allowance for income from property. It allows individuals to enjoy property income
Utilising the property allowance Read Post »
SDLT and mixed-use properties
Stamp duty land tax (SDLT) applies where a property in England or Northern Ireland is sold for valuable consideration. There
SDLT and mixed-use properties Read Post »
Reporting a residential property gain
A chargeable gain may arise on the disposal of a residential property which has not been the owner’s only or
Reporting a residential property gain Read Post »
ATED returns for 2026/27
The Annual Tax on Enveloped Dwellings (ATED) is a tax on residential property owned by a non-natural person, such as
ATED returns for 2026/27 Read Post »