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’, …
Property companies and the effect of rise in dividend tax rates
Corporate landlords will not be hit by the property tax rises that will apply to unincorporated landlords from 6 April 2027; they will continue to …
New property tax rates
Unincorporated landlords pay income tax on the profits of their property rental business. This is currently at the normal income tax rates. However, this is …
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 …
