Tax advantages of having your main residence in your property portfolio

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

Topics covered:

  • Tax strategies around the main residence and models of investment, including holiday homes

  • Powerful reliefs to claim against Capital Gains Tax (CGT)

  • How to calculate CGT on the sale of a main residence which has or could be a buy-to-let property

  • The pros and cons of a holiday lettings business compared with a buy-to-let property

  • The relationship between CGT and Stamp Duty (SDLT) when using a main residence as a buy-to-let property

  • An overview of how landlords are taxed following Section 24 of the Finance Act and how tax on rental profits and other income is assessed