Relief for post-letting expenses
All good things come to an end, and a property rental business is no exception. However, expenses may be incurred […]
Relief for post-letting expenses Read Post »
UK and overseas property businesses
Profits arising from land or property are treated as arising from a property business. For tax purposes, profits from land
UK and overseas property businesses Read Post »
Jointlyowned holiday lets – Should you make a Form 17 election?
The favourable tax regime for furnished holiday lettings (FHLs) came to an end on 5 April 2025. For 2025/26 and
Jointlyowned holiday lets – Should you make a Form 17 election? Read Post »
Enjoy £1,000 of property income tax-free
The property allowance enables individuals to enjoy property income of up to £1,000 each tax year free of tax and
Enjoy £1,000 of property income tax-free Read Post »
SDLT and linked transactions
Special rules apply for stamp duty land tax (SDLT) purposes where there is more than one sale and purchase between
SDLT and linked transactions Read Post »
Holiday lets – Business rates or council tax?
Landlords letting holiday accommodation may be able to pay business rates rather than council tax on their property. This will
Holiday lets – Business rates or council tax? Read Post »
Incorporating your property business
Running a property business through a limited company has become increasingly popular, not least because the rate of corporation tax
Incorporating your property business Read Post »
Relief for FHL losses post April 2025
From 6 April 2025 onwards, furnished holiday lettings are treated for tax purposes in the same way as other residential
Relief for FHL losses post April 2025 Read Post »
ATED returns for 2025/2
The annual tax on enveloped dwellings (ATED) is a tax that is payable mostly by non-natural persons (mostly companies) owning
ATED returns for 2025/2 Read Post »
Looking ahead to MTD for landlords
The way that many landlords will report details of their income and expenses to HMRC is changing from April 2026
Looking ahead to MTD for landlords Read Post »