The mini budget resulted in a number of changes to the Stamp Duty Land Tax (SDLT) regime. These changes to SDLT are one of only two tax cuts that remain in place following yesterday’s emergency statement delivered by new Chancellor Jeremy Hunt. As we approach the...
Residential landlords
“Buy-to-let” business: Is it personal?
When it comes to setting up a “buy-to-let” residential property business, we are often asked what the best ownership structure is. The commercial activity is widespread and the taxation features involved are not straightforward, so it is hardly surprising. The...
Summer economic update: What does it mean for the property sector?
The housing market has been severely affected by the pandemic. In May, property transactions fell by 50% (compared to May 2019) and house prices dropped for the first time in almost 8 years. Since the easing of lockdown, however, we have started to see an increase in...
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