Ian Cooper 26 February 2025 1.      Private Landlord  The vast majority of UK properties are privately owned by individuals, many having...

When used correctly, Limited Liability Partnerships “LLP’s” can be an excellent structure for landlords, not just for tax planning but...

Most readers will be aware by now that HMRC hoovers up information from various sources to see what taxpayers may or may not be ‘up to’....

The Different Types Of Trust There are two types of trust – express and implied. The deliberate intention of the settlor creates express...

Here we take a look at some of the ‘pros’ and ‘cons’ of operating a property business through a limited company. Property companies have...

The Partnership Act 1890 defines a partnership as ‘the relationship that subsists between persons carrying on a business with a view to...

New Corporation Tax regime from 1 April 2023

20 August 2021 The UK’s main rate of corporation tax will increase from 19 per cent to 25 per cent with effect from 1 April 2023. This...

20 August 2021 Revelations emerged last year that HMRC had established a secret unit in April 2019 to review how family investment...

How rental income can be split by jointly held property using form 17.

reclaim the stamp duty land tax paid at the higher rates on the sale of a former main residence

HMRC require five tax returns per annum for landlords and the self employed for accounting periods from April 2023

MDR is intended to provide some relief from Stamp duty Land Tax (“SDLT) where multiple dwellings are acquired in a single transaction

Inheritance tax is becoming more and more of a ‘tax bombshell.’ This is purely because property prices have increased so much over the...

An overview of the complex SDLT implications for incorporating a buy to let property portfolio

Incorporating a property portfolio might cost less than you think!

21 January 2021 Landlords looking for the UK’s best buy-to-let areas in 2021 should consider Manchester, but areas in the South East...

Husband and wife property partnerships: Changing the profit-sharing agreement We consider the tax implications when spouses or civil...

Using a Company to Grow Your Property Portfolio A company comes into its own when the plan is to reinvest the rental profits in more...

A look at family investment companies and a possible challenge by HMRC on the effectiveness of such structures for inheritance tax...