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Property Tax Insider Monthly Newsletter

Subscribe to our monthly property tax newsletter and tax article library and receive news, tips and strategies guaranteed to minimise your property tax bill

For everyone interested in saving property tax, including landlords, property investors and accountants
DIGITAL
- Access to digital library of 711 articles - Downloadable PDFs  
£197 / year
DIGITAL & PRINT
- Access to digital library of 711 articles - Downloadable PDFs - Plus print version delivered to your door every month
£247 / year
  • 14 day free trial
  • Up to date monthly tax saving tips
  • New tax strategies added every month (48 over the year)
  • No minimum tie-ins, cancel anytime

Property Tax Insider subscription benefits

We recently asked our subscribers what they love about Property Tax Insider.

These are the top 7 reasons that they gave us:

Here are just some of the strategies our tax experts are sharing with subscribers this month

  • Property partnerships seem popular these days – typically, as a stepping-stone to greater things. Regular readers will know that I have long criticised HMRC’s published position on whether a property partnership exists, as distinct from simply co-owned property. My argument is that HMRC has drawn up its guidance to set an unreasonably high threshold to ‘make the grade’ as a partnership.

    Lee Sharpe looks at whether a joint property letting activity amounts to a partnership, and why it is relevant to landlords.  

  • It is not uncommon for an elderly parent (usually widowed) to make a lifetime gift of their home to adult offspring. This may be done for non-tax reasons (e.g., in the hope of sheltering against future care home costs; specialist advice would be needed on this point), or to reduce exposure to inheritance tax (IHT) on their death estate.

    Meg Saksida explains the circumstances where this valuable tax relief is available and beneficial. 

  • Making tax digital for income tax self-assessment (MTD for ITSA) is part of the government’s tax administration strategy.  

    Under MTD for ITSA, businesses and landlords will be required to maintain digital records and use compatible software to submit updates to HMRC each quarter.

    Sarah Bradford explains how making tax digital for income tax self-assessment will affect landlords and outlines some simplifications announced at the time of Autumn Statement 2023.

  • Principal private residence (PPR) relief broadly applies to gains accruing to individuals on the disposal of (or of an interest in) all or part of a dwelling house which has (or has at any time during their period of ownership) been their only or main residence.
     
    Mark McLaughlin looks at the capital gains tax principal private residence relief position if an old dwelling is demolished and a new one is built in its place. 

Property Tax Insider articles from January 2024

  • Readers will be aware that landlords have long mulled the possible benefits of running their rental businesses through a limited company. Over the last several years, this has more than likely been prompted by the government’s wholly artificial restriction of income tax relief for the finance costs of letting residential property, as gradually introduced for non-corporates from 6 April 2017 onwards. 
     
    Lee Sharpe considers the merits of running one’s portfolio through a limited company as tax rates seemingly march ever upwards.

  • HMRC has recently published a ‘spotlight’ (Spotlight 63) which draws attention to a scheme used by Individual landlords in a bid to avoid tax on their property income and to reduce their exposure to inheritance tax (IHT) and capital gains tax (CGT).  

    Sarah Bradford warns landlords to avoid a scheme designed to avoid tax, which has been the subject of an HMRC ‘spotlight’.

  • It is not uncommon for an elderly parent (usually widowed) to make a lifetime gift of their home to adult offspring. This may be done for non-tax reasons (e.g., in the hope of sheltering against future care home costs; specialist advice would be needed on this point), or to reduce exposure to inheritance tax (IHT) on their death estate.

    Mark McLaughlin looks at the inheritance tax consequences of gifting the family home to adult offspring.

  • The Conservative manifesto in 2015 promised that the government would legislate to take the family home out of inheritance tax (IHT) on the death estate, and the residence nil rate band (RNRB) was the answer. The RNRB is a valuable relief, as each individual has up to £175,000 IHT free on their main residence if the conditions are satisfied. 

    Meg Saksida highlights the meaning of ‘closely inherited’ for the purposes of the inheritance tax residence nil rate band.

Property Tax Insider articles from December 2023

  • It is difficult enough for landlords to navigate through complex tax legislation and pay the ‘right’ amount of tax without HM Revenue and Customs (HMRC) guidance apparently contradicting itself. But that seems to be the current position. 

    Mark McLaughlin looks at interest relief for landlords, and HMRC’s current view on additional funds borrowed against the value of residential lettings.  

  • This short article will cover the key aspects of ownership and splitting income, in terms of co-owned property. Note in particular that there are special rules for property owned between those in a married couple (or civil partnership) that can complicate matters. Note also that the rules for property ownership differ a little in Scotland, and readers should check that the rules align in the devolved territories of the UK.
     
    Lee Sharpe looks at the main rules that govern a taxpayer transferring rental income rights to another.

  • The ‘related property’ rules are inheritance tax (IHT) anti-avoidance provisions that set out to stop taxpayers taking advantage of Aristotle’s old adage, “The whole is worth more than the sum of the parts”. 

    Meg Saksida looks at the special inheritance tax valuation rules for ‘related property’ and its potential effects on married couples (and civil partners).

  • Business rates are charged on non-domestic properties such as offices, shops, pubs, factories and warehouses. Holiday rental homes are also within the scope of business rates, and this can be a good thing. 

    Sarah Bradford advises that you should check your business rates bill to ensure that you are not paying too much.

For everyone interested in saving property tax, including landlords, property investors and accountants
DIGITAL
- Access to digital library of 711 articles - Downloadable PDFs  
£197 / year
DIGITAL & PRINT
- Access to digital library of 711 articles - Downloadable PDFs - Plus print version delivered to your door every month
£247 / year
  • 14 day free trial
  • Up to date monthly tax saving tips
  • New tax strategies added every month (48 over the year)
  • No minimum tie-ins, cancel anytime
What our customers say about Property Tax Insider...
I hold a subscription to the newsletter because as a Landlord having the most up-to-date tax information is important to me and Tax Insider continues to have that. Continued use of my subscription to the Tax Insider magazines has helped me to make some savings which, without the service, I would not have been aware of.
~Raj Rana, Landlord~
I use Property Tax Insider as a medium to understand the various tax migration strategies which are available to me as a property investor, the various articles are useful to help me increase my breadth and understanding of different issues.
~Peter Wilkes, Landlord, Property Investor~
When we purchased the subscription to your newsletter we have previously been told by an unrelated party that Landlord solar panel income is tax-free, an article within the newsletter helped us to quickly understand that it isn’t and helped us to become fully legal and compliant. It has helped with planning for the future hugely.
~Diane Barnard, Landlord~
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For everyone interested in saving property tax, including landlords, property investors and accountants
DIGITAL
- Access to digital library of 711 articles - Downloadable PDFs  
£197 / year
DIGITAL & PRINT
- Access to digital library of 711 articles - Downloadable PDFs - Plus print version delivered to your door every month
£247 / year
  • 14 day free trial
  • Up to date monthly tax saving tips
  • New tax strategies added every month (48 over the year)
  • No minimum tie-ins, cancel anytime