There are two nil rates bands for inheritance tax – the nil rate band of £325,000 and the Residence Nil Rate Band, set at £175,000
Special stamp duty land tax (SDLT) rules apply where there are multiple sales or transfers between the same buyer and seller. Linked transactions Where two
Mortgage payment holidays and interest relief for landlords In March, the Government announced that homeowners struggling to pay their mortgages due to Coronavirus would be
Potential benefits of putting a property into joint names prior to sale Where a property qualifies in full for private residence relief, it is perhaps
Legal and professional fees – Capital or revenue? At some point, a landlord is likely to incur legal and professional fees in connection with the
Allowable finance costs Although the way in which landlords obtain relief for finance costs on residential properties is changing, there is no change to the
Grounds and gardens for SDLT Stamp duty land tax (SDLT) on residential property also applies to land that form the garden or grounds of the
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
Annual tax on enveloped dwellings The annual tax on enveloped dwellings (ATED) is a tax that applies, in the main, to companies owning residential property
