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  1. You are here:  
  2. Home
  3. Land & Property

Land & property

Aerial view of land and property

The guides here answer all your FAQ on running a property business as a landlord, whether as an individual or via a company. Capital Gains Tax (CGT) on disposing of property is mainly in our Private Client CGT section. Moving property around groups of companies is dealt with in the Companies section and also in Company Reoganisations.

Articles
Title
A landlord? Start here...
Adviser's Guide: Property Business, profits and losses : Login or subscribe to read more...
Annual Tax on Enveloped Dwellings (ATED) : Login or subscribe to read more...
ATED CGT: UK residential property & non-natural persons (abolished April 2019) : Login or subscribe to read more...
Avoid property fraud using Land Registry Property Alerts
Buy-to-let ownership: personal v. company? : Login or subscribe to read more...
Capital allowances: Landlords : Login or subscribe to read more...
Capital expenditure allowances: Landlords - signpost
Cash basis for property businesses : Login or subscribe to read more...
De-enveloping property : Login or subscribe to read more...
Different ways of taxing UK property : Login or subscribe to read more...
Freeports : Login or subscribe to read more...
Freeports: LBTT Relief for Green Freeports : Login or subscribe to read more...
Furnished Holiday Letting (FHL) : Login or subscribe to read more...
Furnished Holiday Letting (FHL): Abolition of the regime briefing : Login or subscribe to read more...
Gardens: selling or developing : Login or subscribe to read more...
Goodwill: trade-related properties : Login or subscribe to read more...
Interest on remortgaged buy-to-let property : Login or subscribe to read more...
Investment Zones : Login or subscribe to read more...
Joint property elections : Login or subscribe to read more...
Joint property: Legal v beneficial ownership : Login or subscribe to read more...
Land & Property: an Adviser's Tax Update 2022-23 : Login or subscribe to read more...
Land & Property: an Adviser's Tax Update 2023-24 : Login or subscribe to read more...
Land & Property: an Adviser's Tax Update 2024-25 : Login or subscribe to read more...
Land & Property: an Adviser's Tax Update 2025-26 : Login or subscribe to read more...
Land & Property: an Adviser's Tax Update 2026-27 : Login or subscribe to read more...
Land: future consideration (overage) : Login or subscribe to read more...
National Insurance for landlords : Login or subscribe to read more...
Profits from dealing in or developing UK land : Login or subscribe to read more...
Property & letting: CGT and IHT issues : Login or subscribe to read more...
Property profits & losses: Toolkit (2021-22) : Login or subscribe to read more...
Property profits & losses: Toolkit (2022-23) : Login or subscribe to read more...
Property profits & losses: Toolkit (2023-24) : Login or subscribe to read more...
Property profits & losses: Toolkit (2024-25) : Login or subscribe to read more...
Property profits & losses: Toolkit (2025-26) : Login or subscribe to read more...
Property profits & losses: Toolkit (2026-27) : Login or subscribe to read more...
Registration of Overseas Entities: Agent Guide : Login or subscribe to read more...
Rent-a-room Relief : Login or subscribe to read more...
Replacement of Domestic Items Relief : Login or subscribe to read more...
Residential Property Developer Tax: At a glance
Restricting mortgage interest relief : Login or subscribe to read more...
Restricting mortgage interest relief: client guide : Login or subscribe to read more...
SDLT: Amending returns & refunds : Login or subscribe to read more...
SDLT: At a glance, Stamp Duty Land Tax, rates & allowances
SDLT: Chattels & Fixtures : Login or subscribe to read more...
SDLT: Exempt transfers : Login or subscribe to read more...
SDLT: First-time buyers : Login or subscribe to read more...
SDLT: Leases : Login or subscribe to read more...
SDLT: Linked transactions : Login or subscribe to read more...
SDLT: Multiple Dwellings Relief (MDR) : Login or subscribe to read more...
SDLT: Non-residents' surcharge : Login or subscribe to read more...
SDLT: Renewable energy leases
SDLT: Residential property & dwellings : Login or subscribe to read more...
SDLT: Residential property higher rates : Login or subscribe to read more...
SDLT: Scottish (LBTT) and Welsh variations (LTT): At a glance
SDLT: Signpost (freeview)
SDLT: Stamp Duty Land Tax, start here : Login or subscribe to read more...
Transactions in Land (up to 5 July 2016) : Login or subscribe to read more...
Wear and tear allowance and Renewals Basis (up to 2015/16) : Login or subscribe to read more...

 

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What's new?

  • Welsh Budget 2027-28 date announced
  • Addison Lee founder domiciled in England
  • No green light for 'Hulk' R&D relief claim
  • Beneficial owner of property liable for CGT
  • SME Tax Update 24 September 2026
  • Additional functionality coming to agent and online service accounts
  • Agent Update 147: September 2026
  • HMRC write to contractors over incorrect CIS deduction rates
  • HMRC announce details on mandatory payrolling from April 2027
  • Overnight Visitor Levy confirmed for England
  • ABAB reports record response to survey
  • Anti-circumvention rules confirmed for reduced cash ISA limit
  • Companies House filings fatal to BADR claim
  • No Sideways Loss Relief for Scheckter's organic farming
  • Fall in Value Relief
  • SME Tax Update 17 September 2026
  • R&C Brief 10 (2026): Temporary zero rate of VAT for domestic electricity in Great Britain
  • R&C Brief 8 (2026): UK VAT refunds for non-UK businesses in a VAT group
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