The Property 118 Tribunal decision
The Property 118 Tribunal case concerned whether Scheme Reference Numbers (SRNs) issued in respect of two sets of arrangements were
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Interest relief Mixed portfolios and mixed use properties
The way in which an unincorporated landlord receives tax relief for interest and finance costs depends on whether or not
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Rent received from your personal company
Where a personal company is run from the director’s home, the payment of rent by the company for the use
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How to claim relief for excess interest
Landlords running an unincorporated property business obtain relief for interest and finance costs incurred in relation to residential lets (including
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Capital expenditure and the cash basis
The cash basis is the default basis of accounts preparation for landlords with annual rental income of £150,000 or less
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Passing on the investment property
A landlord will need to consider whether it is better to pass on an investment property during their lifetime or
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Extracting profits as rent
Where a business is run through a personal or family company, the directors/shareholders will need to extract profits if they
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Utilising the property allowance
The property allowance is essentially an additional personal allowance for income from property. It allows individuals to enjoy property income
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SDLT and mixed-use properties
Stamp duty land tax (SDLT) applies where a property in England or Northern Ireland is sold for valuable consideration. There
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Non-resident landlords scheme
The non-resident landlords scheme (NRLS) is a tax deduction scheme for taxing UK rental income of non-resident landlords. Where the
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