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Any Sweet & Maxwell or Lexis eBook orders placed after 3.30pm on the Friday 23rd August will not be processed until Tuesday August 27th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday August 27th.
Buy to Let Property Tax Handbook, 2nd edition provide tax advisers with guidance about the key issues and tax planning opportunities that BTL property owners need to be aware of whilst running their business.
It follows the logical sequence from the commencement through to the cessation of the residential rental property business and covers the taxation issues that might apply. It also offers helpful guidance on the legal aspects of buying and selling a BTL property, as well as landlord obligations to tenants.
This new edition has been updated in line with the 'cash basis' measure for small unincorporated property businesses (F(No 2)A 2017), and the introduction of the £1,000 property (and trading) allowance (F(No 2)A 2017).
Other legislative changes relevant depending on the landlord's circumstances that are covered are the following: