The way in which an unincorporated landlord receives tax relief for interest and finance costs depends on whether or not
Interest relief – Mixed portfolios and mixed-use properties Read Post »
Where a personal company is run from the director’s home, the payment of rent by the company for the use
Rent received from your personal company Read Post »
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 »
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 »
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 »
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 »
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 »
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 »
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 »
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 »