Key Features of the Course:
- Choosing the most effective structure for holding a property
- Understanding the reliefs available to landlords
- Making the most of mortgage interest relief
- Claiming pre-letting expenditure relief
- Tax considerations for retrofitting expenditure
- Residential Premises Rental Income Relief (RPRIR)
- Distinguishing repairs from capital expenditure
- Reliefs and considerations for vacant property refurbishment
- Accommodation Recognition Payment (ARP)
- Using rent-a-room relief effectively
- Clarifying the difference between a tenant and a guest
- Tax issues arising from Airbnb arrangements
- Licence versus letting: key distinctions in practice
- Withholding tax on non-resident landlords
