Tax relief for unpaid rent
In these difficult economic times, tenants may struggle to pay their rent, leaving landlords out of pocket. In the absence of insurance that makes good …
Can you claim tax relief for making good damage by tenants?
Unfortunately, tenants (and their pets) may cause damage to a rental property. Where this is the case, the landlord may be left to repair the …
Deductions for additional costs imposed by the Renters’ Rights Act
The Renters’ Rights Act 2025 received Royal Assent on 27 October 2025. The Act is not yet in force; the first tranche of provisions come …
Community infrastructure levy
The Sunday Times’ property supplement has recently highlighted cases of homeowners who have extended their properties and been caught out by the community infrastructure levy …
Tax relief for costs of updating a property prior to letting
When a landlord buys a new property to let out, they may need to undertake some work prior to the first let, particularly if the …
Can you claim tax relief for costs incurred while the buy-to-let is on the market?
In light of the erosion of landlords’ rights in the Renters’ Rights Bill, together with a raft of adverse tax changes in recent years, many …
SDLT on dilapidated properties
The rate of SDLT payable on the purchase of a property depends on whether it is a residential property or not, and if so, whether …
Securing tax relief for the costs of evicting tenants
Having tenants who refuse to leave despite being given a valid Section 21 or Section 8 notice is a nightmare for a landlord and places …
Tax treatment of rental deposits
When renting out a property, it is usual to take a deposit from the tenant to cover the cost of any damage to the property …
Major repairs to a let property – What is deductible?
The nature of buildings is such that it may be necessary to undertake significant repairs, such as the replacement of the roof, or even underpinning …
Passing on the farmhouse – Implications of the changes to APR and BPR
Currently, there is no limit on the amount of qualifying agricultural and business property that can benefit from the 100% rates of agricultural property relief …
Tax implications of letting a room in your home
As the cost of living rises, you may consider letting a room in your home to bring in some much-needed additional income. This can be …
