ATED returns for 2026/27
The Annual Tax on Enveloped Dwellings (ATED) is a tax on residential property owned by a non-natural person, such as
ATED returns for 2026/27 Read Post »
Relief for replacement of domestic items
Where a landlord lets a residential property (including from 6 April 2025 onwards, a furnished holiday let), they are not
Relief for replacement of domestic items Read Post »
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.
SDLT and exchanging the main residence Read Post »
Holiday lets and business rate
The abolition of the furnished holiday lettings regime abolished day counting for tax purposes from 6 April 2025 onwards. However,
Holiday lets and business rate Read Post »
Taking dividends from a property company
Where a property business is operated through a company, the profits need to be extracted if they are to be
Taking dividends from a property company Read Post »
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
Keeping digital records for MTD Read Post »
Jointlyowned 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
Jointlyowned properties and MTD Read Post »
Business rate changes ahead
From April 2026, many businessesmay find that their business rates increase. This is as a result of the revaluation of
Business rate changes ahead Read Post »
Mansion tax
A new council tax charge, the High Value Council Tax Surcharge (HVCTS), is to be introduced in April 2028. The
New property tax rates
Unincorporated landlords pay income tax on the profits of their property rental business. This is currently at the normal income
New property tax rates Read Post »