How To Beat The Landlord Tax Rises

Released October 2017

This 15,000+ word report is intended for individuals who currently let UK residential property on normal commercial terms and looks at the various options open to residential property or ‘Buy-To-Let’ (BTL) landlords, who currently face various measures designed to increase the tax take from residential property letting, both now and in the future.

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Contents include:

1 Overview Of The Tax Changes

2 Tax Rise 1 – Restriction Of Mortgage Interest And Associated Finance Costs

2.1 Potential Traps

2.2 Further Problems With The New Rules

2.2.1 What If Interest Rates Rise?

2.3 Ways To Beat The Increasing Tax Cost Of The Residential Mortgage Interest Restriction

2.3.1 Increasing Rental Yields To Offset Rising Tax Costs

2.3.2 Increasing Expenditure

2.3.3 Re-working Business Finance Costs

2.3.4 Re-working Your Own Finances

3 Tax Rise 2 – Stamp Duty Land Tax (SDLT) Additional 3% Charge

3.1 What Is An ‘Additional Residential Property’?

3.2 Joint Purchases

3.3 Companies And Bulk Purchases Are Caught

3.4 What Is NOT A Residential Property

4 How To Beat The Additional SDLT Charge

4.1 Buying Before There Is A Dwelling

4.2 Buying Multiple Properties To Access Lower Rates

4.3 Multiple Dwellings Relief (MDR)

4.4 Houses In Multiple Occupation


4.6 ‘Leap-Frogging’

5 Tax Rise 3 – Capital Gains Tax – The New Marginal Charge On Residential Property Disposals

5.1 Residential Gains – Avoiding The Extra 8% Charge

5.1.1 Using A Company

5.1.2 Deferring The Gain

5.1.3 Patience

Tax Insider