Landlords & Tax - Update Your Knowledge

Introduction

This virtual classroom session will review the key changes to landlord taxation over the last few years to include new CGT regimes and the impact on incorporation of property folios with the increase in capital tax and dividend rates.

This session is aimed at tax advisers with clients holding property investments and buy to let portfolios.

What You Will Learn

This live and interactive course will cover the following:

• Restriction of interest relief - effect of interest rates and beware high gearing
• Impact on incorporation of a property portfolio - increase in CT and dividend rates
• Update on HMRC’s spotlight on property portfolio incorporations - some clarity amongst the concern?
• New CGT regimes for UK property disposals - tax-residents and non-tax-residents
• Changes to PPR rules - focus on lettings relief/deemed occupation rules
• Cash basis - not simple, and NOT your friend (except…), trap in borrowings; expansion of regime
• Making Tax Digital
• Property campaign and how HMRC gets its information
• VAT aspects - new-builds, changing the number of dwellings; energy-saving installations DIY housebuilder case
• Focus on commercial properties - SBA, fixtures

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.