Properties not let at a commercial rent There may be a number of reasons why a property is occupied rent-free or let out at rent
Private residence relief and the final period exemption From a capital gains tax perspective, there are significant tax savings to be had if a property
Non-residents landlord scheme A non-resident landlord is a landlord who lets out property in the UK but spends more than six months in the tax
Property income receipts – what should be included? When calculating the profit or loss for a property rental business, it is important that nothing is
Property partnerships A person may own a property jointly that is let out as part of a partnership business. This may arise if the person
