Tax Changes in the Buy-to-Let Market and Possible Solutions

The strength of the course modules is that conceptual knowledge is delivered first followed by calculations to ensure a secure understanding

Topics covered:

  • The impact of the government's recent finance changes and interest loan relief restrictions (Section 24 of the Finance Act), including worked examples of how landlords are now taxed on their marginal tax rates

  • Application of Sections 24, 25 and 26 of the Finance Act including worked examples - the hidden detail

  • The pros and cons of holding property as a Company as to an individual

  • The benefits of holding property as a Limited Liability Partnership (LLP)

  • The conceptual relationship between capital gains tax and inheritance tax

  • Potentially Exempt Transfers (PETs) and the pitfalls

  • An overview of self assessment tax returns and reporting expenses

  • Trusts - how to use them and the hidden costs

  • Smart exits and strategies to mitigate Section 24 of the Finance Act

  • How to understand a property portfolio after Section 24 of the Finance Act (beyond cash flow and yields, eg understanding the deeper financial routes of a portfolio)

  • Options available to think "outside the box" with the imminent tax changes