Sarah Bradford highlights tax breaks available to landlords investing in commercial properties.
Would-be landlords have a number of decisions to make. Not only do they need to decide whether to operate as an unincorporated property business or a property company, but they also need to decide whether to invest in residential or commercial property.
When it comes to the tax considerations, not all property is equal. This article looks at ‘pros’ and ‘cons’ of residential and commercial lettings.
However, before doing so, there are some points to note. Firstly, the tax implications will also depend on whether the landlord is a sole trader or whether the business is operated through a company. Secondly, for 2025/26 and later tax years, furnished holiday lettings (FHLs) are treated in the same way for tax purposes as other residential lettings. The beneficial regime that previously applied to
