BTL via Limited Company — Tax Treatment in 2025/26
Tax treatment of UK buy-to-let held inside a limited company (SPV) in 2025/26. Corporation tax, dividend tax, mortgage interest deductibility, transfer costs, when it's worth it.
HMO Tax for UK Landlords (2025/26)
UK HMO (House in Multiple Occupation) tax for landlords — licensing costs, allowable expenses, council tax treatment, Article 4 implications, VAT considerations, accountant considerations.
Holiday Let Tax (FHL) — April 2025 Rule Changes
The UK Furnished Holiday Let (FHL) tax regime is being abolished from 6 April 2025. What changes for holiday let owners, transition planning, and what reliefs are lost.
CGT on Buy-to-Let Sale (UK 2025/26) — Landlord Capital Gains Tax
UK capital gains tax on buy-to-let sale in 2025/26 — rate changes (24% residential), £3,000 annual exempt amount, calculation method, 60-day reporting, PRR / letting relief restrictions.
Section 162 Incorporation Relief for UK Landlords (2025/26)
Section 162 TCGA incorporation relief for UK landlords transferring personal-name property into a limited company. The 'business' test, the Ramsay case, how the relief works, when it applies.
Landlord Mortgage Interest Relief Explained (UK 2025/26)
How UK landlord mortgage interest relief works in 2025/26. The 20% basic-rate credit, calculation method, examples at different income levels, Ltd company alternative, planning moves.
Portfolio Landlord Tax Planning (UK 2025/26)
Tax planning for UK portfolio landlords with 4+ properties in 2025/26. Multi-SPV structuring, IHT planning, spouse allowances, group reliefs, exit planning. Specialist landlord accountant advice.
SDLT 5% Additional Property Surcharge (UK 2025/26)
UK Stamp Duty Land Tax additional property surcharge in 2025/26 — the 5% surcharge (raised from 3%), the 36-month replacement rule, joint owners, non-resident 2% surcharge, calculation examples.
Section 24 Explained — UK Landlord Tax Change (2025/26)
Section 24 of the Finance Act 2015 changed UK landlord mortgage interest relief to a flat 20% basic-rate credit. How it works, who's hit hardest, the worked example, and the Ltd-company workaround.
Landlord Allowable Expenses UK (2025/26)
Full UK list of allowable expenses for landlords in 2025/26. What you can claim, what HMRC rejects, and how to handle improvements vs repairs.
Landlord Tax UK: Complete Guide (2025/26)
Complete UK landlord tax guide for 2025/26. Section 24, rental income tax, CGT on sale, allowable expenses, and Ltd-co structures.