Buy to Let Update - Tax Planning from Acquisition to Disposal

Introduction

Significant legislative and case law developments continue to reshape the buy to let sector.

Presented by expert speaker Andy Richens, this practical webinar follows the tax rules throughout the lifecycle of a buy to let business - from acquisition and ongoing ownership to incorporation and eventual disposal. It also considers the implications of the abolition of the furnished holiday lettings (FHL) regime from April 2025.

What You Will Learn

This webinar will cover the following:

• Tax on Acquisition
• Stamp Duty Land Tax (SDLT) updates
• Recent mixed-use property cases, including:
• Suterwalla [2024] UKUT 188 (TCC)
• Bonsu [2024] UKFTT 158 (TC)
• Tax During Ownership
• Property business or trading in property?
• Capital allowances vs replacement of domestic items relief
• Allowable deductions in computing taxable profits
• Distinguishing repairs from capital expenditure
• Income Tax Rules
• Proposed income tax rates from April 2027
• Making tax digital
• Jointly held property
• £1,000 property income allowance
• Cash basis for property businesses
• Rent-a-Room relief
• Restriction of relief for finance costs
• Use and carry forward of losses
• Abolition of the FHL regime from April 2025 and the impact on existing landlords
• Incorporation
• Reasons to incorporate a buy to let business - advantages and disadvantages
• Latest position on incorporation reliefs for:
• Capital Gains Tax (CGT)
• SDLT
• Comparison of post-tax extraction rates
• Tax on Exit
• CGT on disposal
• Availability of letting-related reliefs post-Finance Act 2020
• Inheritance tax considerations on succession

This pre-recorded webinar will be available to view from Tuesday 14th July 2026

Alternatively, you can gain access to this webinar and 2,300+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.