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Buy-to-let property

16 August 2017

Our first active practice update for August 2017 provides a guide for individual landlords on the recent tax changes.  The article provides details relating to restricted interest and finance charges applicable to landlords from 6 April 2017.  It also provides information about restructuring residential properties to avoid the restriction, including transferring the residential property into a company.  Finally it advises that the government has proposed that a form of cash basis accounting for individual landlords be available for landlords with a turnover of up to £150,000 and backdated to 6 April 2017.

To view the article in full please click here.

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