Property taxation: Update and refresher

For the past decade, Landlords have been hit with a series of measures designed to increase the tax take from property income.

This course looks at the impact of the changes as a result of:

• The restrictions in mortgage tax relief

• The rules on dividends

• The increasing charge on enveloped dwellings

• Capital Gains Tax on non-residents.

• Replacement relief

• The family home allowance for IHT

• The 5% surcharge on stamp duty land tax on buy-to-let properties.

• The 2% SDLT surcharge on non-residents

• The rules making all UK properties subject to Inheritance Tax

• Use of REITS

• The abolition of Furnished Holiday Lettings’ tax reliefs

These tax rises should encourage a rethink in property tax strategies. The course looks at traditional property tax strategies and sees how they should be adapted for the new circumstances.

In particular, the course will look at incorporation relief and its relevance to property businesses.