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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...
Annual Tax on Enveloped Dwellings (ATED): At a glance
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 or company? At a glance
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
Capital Gains Tax: Residential property 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 and Investment Zones: Tax breaks : 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...
Incorporation: a property/buy-to-let business
Investment Zones: Tax breaks
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: 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 business: At a glance
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...
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...
Replacement of Domestic Items Relief: At a glance
Residential Property Developer Tax: At a glance
Residential Property: Tax charges & reliefs (Signpost)
Restricting mortgage interest relief : Login or subscribe to read more...
Restricting mortgage interest relief: At a glance
Restricting mortgage interest relief: client guide : Login or subscribe to read more...
SDLT vs LBTT: comparing English v Scottish land purchase tax
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: Multiple Dwellings Relief for Annexes Tool
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 rate: At a glance
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...
Stamp Taxes Newsletter: February 2023
Trading and Property Allowances: At a glance
Transactions in Land (up to 5 July 2016) : Login or subscribe to read more...
UK residential property and returning expats
VAT: land & property (signpost)
Wear and tear allowance and Renewals Basis (up to 2015/16) : Login or subscribe to read more...

 

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