Capital gains tax: letting relief

Reforms due from April 2020. From April 2020 the government will reform lettings relief so that it only applies in circumstances where the owner of the property is in shared occupancy with the tenant. The final period exemption will also be reduced from 18 months to...

Any good news for landlords?

Landlords have had a rough ride in recent Budgets. Do they have any reason to smile this time? Since the changes in the residential property taxation, landlords were badly hit with additional stamp duty and interest claim restrictions and so on. Higher stamp duty land...

IR35 extended to the private sector

As expected the chancellor announced the extension of IR35 to the private sector. As expected, the chancellor has gone forward with the extension of the off-payroll working rules (IR35) to the private sector. But after some recent legal cases and issues with checking...

ISA joy confined to the kids

Annual limit uprated on junior ISAs, but not adult ISAs.  The Individual Savings Account (ISA) annual subscription limit for 2018/19 will remain unchanged at £20,000. The annual subscription limit for junior ISAs and child trust funds for 2018/19 will be uprated in...