Buy to Let - Winter Update

Introduction

This webinar will explore and update on recent changes to the buy to let regime, including the latest developments on council tax and business rates.

What You Will Learn

This webinar will cover the following:

• Allowable deductions for taxable profits
• Repairs
• Replacement domestic items
• Income tax rules
• £1,000 property income exemption
• Cash basis for property business
• Rent a room allowance - where are we now?
• Restriction to relief for finance costs
• Exclusions
• Interaction property losses
• Furnished holiday letting
• Self-catering business rates new rules
• Capital allowances
• IHT latest including Graham [2018] TC06536 and Cox [2020] TC07919
• The CGT charge
• Finance Act 2020 change to letting relief
• Changes in CGT payment and reporting dates
• Incorporation relief and significance of the Ramsay case
• SDLT reliefs update

This webinar was recorded on 16th December 2024

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