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Property Tax Insider

Try Property Tax Insider today and receive:

  • 3 FREE Issues - The current February #102 and the previous two issues of January #101 and December issue #100 (12 tax saving articles)
  • Delivered to your doorstep
    Here are the 12 strategies our tax experts are sharing with you as part of your free trial:
    • Property Repairs vs Improvements – Misconceptions
    • This article looks at the distinction between capital improvements and repairs, and why it is important. 

      Lee Sharpe looks at one of the key tax issues when maintaining or improving rental property.  
    • New Kid On The Block: Property Investment LLPs For Property Investors
    • The myth is still surprisingly widespread that limited liability partnerships (LLPs) are only for accountants and solicitors. 

      They have actually got a much wider potential scope and indeed, the legislation specifically envisages that people will set up LLPs to hold investment portfolios, which of course includes property investment. 

      Alan Pink considers the potential advantages of property investment limited liability partnerships, as opposed to other ways of holding property portfolios.

    • Let’s Not Get Married! 
    • The UK’s tax system features various reliefs, exemptions, and allowances, some of which are seemingly designed to encourage couples to be married (or in a civil partnership).

      Mark McLaughlin points out that staying single could save inheritance in certain circumstances.
    • Capital Gains Tax When Selling Your Buy-To-Let Property 
    • In most cases, no capital gains tax (CGT) is payable when you sell your only or main home, regardless of the size of the gain; the same is not true where an investment property, such as a buy-to-let or a holiday home, is sold or otherwise disposed of realising a gain.

      Sarah Bradford examines the capital gains tax charge that might arise on the disposal by an individual of a buy-to-let property.
    • Family Property Companies: Negotiating The ‘Settlements’ Minefield
    • A property investment company can be a very flexible way of shifting income from family members who pay income tax at a high rate to those who pay tax at a lower rate.

      Alan Pink considers the anti-avoidance barriers in the way of spreading property company income around family members. 
    • What The Changes To Private Residence Relief Mean For Landlords
    • From a tax perspective, landlords have had a difficult time of it of late, and the tax attacks on landlords show no signs of abating. Sarah Bradford explains how the changes to private residence relief and lettings relief announced in the Autumn Budget 2018 will impact on landlords. 
    • IHT: Is Your Property ‘Related’?
    • Valuing assets such as land and buildings is potentially tricky for various tax purposes, including inheritance tax (IHT) on making a chargeable lifetime transfer, or on death. One area of potential difficulty is valuing joint interests in land and buildings. Mark McLaughlin highlights a potential problem for married couples and civil partners regarding valuations of jointly-owned property. 
    • Selling Residential Property – Just 30 Days To Pay Capital Gains Tax?
    • The proposal to drastically shorten the interval between making a capital disposal on dwellings and settling any capital gains tax (CGT) due has been around since the Autumn 2015 statement. If the then-Chancellor had had his way, the measure would be taking effect from April 2019. It has instead been delayed until April 2020. Lee Sharpe looks at the harsh new capital gains tax regime that the government intends to impose from April 2020. 
    • Claiming Private Residence Relief: A Sting In The Tail? 
    • The concept of capital gains tax (CGT) relief on the disposal of an individual’s home is straightforward enough. However, in practice errors by taxpayers (and agents) in private residence relief claims are seemingly common. Mark McLaughlin warns that an incorrect capital gains tax private residence relief claim could result in penalties as well as tax.

    • Form 17 - Tips And Traps 
    • Married couples and civil partnerships are deliberately provided with a set of measures that are supposed to make things easier from an income tax perspective. However, many taxpayers do not fully understand how the legislation works. This article will attempt to break this down into a few simple steps. Lee Sharpe looks at the special income tax rules for married couples and civil partners.

    • Why A Property Company May Be A Bad Idea 
    • Of course, there are other reasons, not related to tax, why you might want to set up a limited company to hold a property portfolio. But we’re going to stick to considering the merits or otherwise of a property company from a tax point of view. Alan Pink considers the drawbacks of the popular property holding company structure – and considers a possible alternative.

    • Crunching The Numbers! The Property Income Pages 
    • The self-assessment tax return for 2017/18 must be filed online by midnight on 31 January 2019. If you received income from property in 2017/18, you may need to tell HMRC about this by completing the property pages of the return; however, not all property income needs to be declared. Sarah Bradford explains what information needs to be returned on the property income pages of the self-assessment tax return.


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