Overpaying Income Tax on Rental Profits (UK Landlords Guide 2026)
Landlords across the UK are unknowingly overpaying income tax on rental profits Many UK landlords assume their tax bill is correct simply because their accountant …
FHL Period of Grace Election (UK) – Updated Guide After the April 2025 Tax Changes
For many years, Furnished Holiday Lets (FHLs) in the UK enjoyed a special tax regime that offered several advantages compared with standard residential buy-to-let properties. …
Incorporation Relief: What the 2025 Budget’s New Claim Process Means for Business Owners and Landlords
Introduction Incorporation is a significant milestone for many businesses. It offers numerous advantages, including personal asset protection, lower corporate tax rates, and easier access to …
SDLT and exchanging the main residence
A supplement applies on top of the residential stamp duty rates where a person has two or more residential properties. The SDLT supplement is set …
Taking dividends from a property company
Where a property business is operated through as property company, the profits need to be extracted if they are to be used personally. One of …
Holiday lets and 2026 business rates
The abolition of the furnished holiday lettings and 2026 business rates regime abolished day counting for tax purposes from 6 April 2025 onwards. However, where …
Properties Held in Personal Names & Section 24 Mortgage Interest Relief Restriction
Introduction: The Impact of Section 24 on Property Owners If you’re a landlord holding properties in personal names, the changes brought about by Section 24 …
Are Mortgage Interest Rates Going Down? A Property Developer’s Guide
For property developers and business owners in the UK, understanding mortgage interest rates is crucial. The mortgage landscape can significantly impact the profitability and viability …
Keeping digital records for MTD
One of the key requirements under Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) is the need to keep digital records for MTD, …
Jointly owned properties and MTD
Unincorporated landlords who had combined property and trading income in 2024/25 of £50,000 or more must comply with Making Tax Digital for Income Tax Self-Assessment …
Business rate changes ahead
From April 2026, many businesses may find that their business rate changes. This is as a result of the revaluation of properties for business rates …
Mansion tax
A new council tax charge, the High Value Council Tax Surcharge (HVCTS), is to be introduced in April 2028. The charge, dubbed ‘the mansion tax’, …
