Jennifer Adams examines the potential tax implications of the Renters’ Rights Act 2025 on landlords and summarises the key tax issues should the landlord decide to sell their properties.
The Renters’ Rights Act 2025 (RRA 2025) marks one of the most significant reforms to the private rented sector in England and Wales (not Scotland, which has its own rules) since 2015, when George Osborne implemented the restriction of mortgage interest relief for individual landlords.
Whilst much of the commentary on the RRA has focused on tenant protections (e.g., Section 21 no-fault evictions), the
