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As we know, from 6 April 2025, furnished holiday let properties will, for the most part, be treated as normal property rental units. No more bells, no more whistles.

Broadly, carried interest is the allocation of an equity fund’s profit share paid to investment managers in connection with their management activities.

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024.

For individuals (including UK resident trustees and personal representatives) who dispose of UK property, capital gains tax can be a significant cost, especially given the substantial increase

This article supersedes a previous article published in July 2017 ‘Landlord contributions – avoiding the bear traps’.

The consultation on tackling non-compliance in the umbrella company market, which both the CIOT and LITRG responded to (see tinyurl.com/p9ankcs8), closed i

The latest data from the Office for National Statistics says there are 5.4 million households in England and Wales occupying flats, including those owned by local authorities, the Ministry of D

The consultation is on GOV.UK website: tinyurl.com/458eb9cs

The capital goods scheme is all about fair play as far as input tax on major building projects is concerned.

UPDATE: 

Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy objectives of reducing the tax attractiveness of holiday a