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Buy-to-Let Property Tax Handbook

Editor(s): Mark McLaughlin
Media of Buy-to-Let Property Tax Handbook
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Published: 12-08-2019
Format: Paperback
Edition: 2nd
Extent: 640
ISBN: 9781526509420
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP: £120.00
Online price : £96.00
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About Buy-to-Let Property Tax Handbook

Buy-to-Let Property Tax Handbook is a single source for tax practitioners, accountants and others who advise clients and need to be aware of the tax aspects of running a residential buy-to-let property business, as well as the main non-tax considerations.

This Second Edition has been brought up to date with significant legislative changes introduced since publication of the first edition, including all subsequent Finance Acts up to and including Finance Act 2019. It also features a new chapter on partnerships.

Legislative changes in this edition include the following:
The 'cash basis' for small unincorporated businesses (F(No 2)A 2017)
The £1,000 property allowance (F(No 2)A 2017)
Corporation tax: carried forward (F(No 2)A 2017)
SDLT: changes to higher rate provisions on additional dwellings (FA 2018); plus commentary on LBTT in Scotland and LTT in Wales

This handbook highlights key issues, tax planning opportunities and pitfalls for the unwary, and includes numerous worked examples and case studies, as well as references throughout to legislation and HMRC guidance.

With contributions from a wealth of property tax specialists, this book is an invaluable resource for accountants and tax practitioners who have landlords as clients and is also ideal for property investors themselves.

Table Of Contents

Prologue Starting a buy-to-let property business? What you need to know
Chapter 1 Commencement of a property business
Appendix to Chapter 1: Making Tax Digital
Chapter 2 Calculating property business profits and losses
Appendix to Chapter 2: What expenses can be claimed for a buy-to-let property business?
Chapter 3 Finance costs relief restrictions
Chapter 4 Capital allowances
Chapter 5 Furnished lettings – tax relief for furnishings and fixtures etc
Chapter 6 Furnished holiday accommodation/lettings
Chapter 7 Loss relief
Chapter 8 Jointly owned properties
Chapter 9 Partnerships
Chapter 10 Non-resident landlords
Chapter 11 Corporate landlords
Chapter 12 Capital gains tax
Chapter 13 Inheritance tax
Chapter 14 Incorporation of a buy-to-let residential property business
Chapter 15 Stamp duty land tax, land and buildings transaction tax and land transaction tax
Chapter 16 Other issues
Chapter 17 Buy-to-let mortgages
Chapter 18 Dealing with tenants and agents
Chapter 19 Landlord obligations
Appendix to Chapter 19: Essential checklist for new landlords and new properties


“In my opinion this will become the go-to reference for accountants with clients in this sector get a copy and see why for yourself” –  Tony Margaritelli, ICPA Chairman (review of previous edition),

“This is a comprehensive and up-to-date reference book that will prove useful to practitioners dealing with clients with buy-to-let properties and also buy-to-let landlords.” –  TAXline Magazine

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