Landlords & Tax - Update Your Knowledge

Introduction

This virtual classroom session will review the key changes to landlord taxation over the last few years to include new CGT regimes and the impact on incorporation of property folios with the increase in capital tax and dividend rates.

This session is aimed at tax advisers with clients holding property investments and buy to let portfolios.

What You Will Learn

This live and interactive course will cover the following:

• Changes to SDLT, additional rates, etc. - Candy’s canny claim for Overpayment Relief
• Alignment of CGT rates
• Restriction of BPR/APR - update - a glimmer of hope (please?) for landlords lamenting holiday-type lettings
• Withdrawal of FHL regime - update / implications - what is wrong with HMRC?! (and its position on property held in joint names with spouses and civil partners)
• New EPC regime and efficiency requirements: stressing the capital -v- revenue divide
• Disturbing changes to HMRC’s key and long-standing guidance; Moss; Making Tax Digital
• The judicial weight of one’s wine cellar (Eyre)

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.