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 validly issued. The arrangements in question – the SIS and…
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 the property is a residential property. Relief for interest and…
Is incorporation relief available to landlords?
Incorporation relief is a valuable relief that allows landlords to postpone the capital gains tax bill that may otherwise arise when transferring an unincorporated property business to a limited company.…
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 on their death. Here, we look at the associated tax…