Your Basket is currently empty

Your Bookshelf is empty!

Your Basket is currently empty

Buy-to-Let Property Tax Handbook

Media of Buy-to-Let Property Tax Handbook
See larger image
Published: 25-07-2019
Format: Paperback
Edition: 2nd
Extent: 536
ISBN: 9781526509420
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : £120.00

: (?)

Buying pre-order items

Your pre-order item will usually be shipped on the publishing date of the book.


You will receive an email with a download link for the ebook on the publication date.


You will not be charged for pre-ordered books until they are available to be shipped. Pre-ordered ebooks will not be charged for until they are available for download.

Amending or cancelling your order

For orders that have not been shipped you can usually make changes to pre-orders up to 24 hours before the publishing date.

Delivery & Returns

Tell others about this product

Loren Epson

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


1: Commencement of a property business
2: Calculating property business profits and losses
Appendix A: What expenses can be claimed for a buy-to-let property business?
3: Finance cost relief restrictions
4: Capital allowances
5: Furnished lettings
6: Furnished holiday accommodation/lettings
7: Loss relief
8: Jointly-owned properties
9: Non-resident landlords
10: Corporate landlords
11: Capital gains tax
12: Inheritance tax
13: Incorporation of a buy-to-let residential property business
14: Stamp duty land tax and land and buildings transaction tax
15: Other issues


16: Buy-to-let mortgages
17: Dealing with tenants and agents
18: Landlord obligations
Appendix B: 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),

Bookmark and Share