Beware property PM partnerships involving hybrid arrangements
HMRC have recently published a spotlight warning landlords to avoid schemes offering hybrid property arrangements that purport to save tax. HMRC’s view is that the …
HMRC have recently published a spotlight warning landlords to avoid schemes offering hybrid property arrangements that purport to save tax. HMRC’s view is that the …
On separation or divorce, it is common for one spouse to move out of the family home and for the other spouse to continue to …
Private residence relief (PRR) removes the capital gains tax charge that would otherwise arise on a gain on the disposal of an only or main …
The issue of whether a derelict a residential property and liable to stamp duty land tax (SDLT) at the residential rates was considered by the …
Letting holiday properties, particularly in coastal resorts, may have a strong seasonal bias, and when business is slow during the off-season, it can be tempting …
Landlords coming to the end of their fixed rate mortgage deal are likely to be paying considerably more in interest when they remortgage. The extent …
Recent tax changes, in particular the interest restriction for unincorporated property businesses with residential lets, have resulted in more landlords operating via a property company. …
Business rates, rather than council tax, are charged on most non-domestic properties, such as shops, offices, warehouses, pubs, factories, guest houses and holiday lets. Business …
Where an individual realises a chargeable gain on the disposal of a UK residential property, they must report the gain to HMRC within 60 days …