Property Investments

02 September 2026

Planning with owner-occupied property - general considerations
Key issues in relation to the uses of owner-occupied property in estate planning

02 September 2026

Property rental income - latest statistics
Official statistics on income and expenses from renting property from HMRC’s income tax self-assessment returns data

26 August 2026

Options for IHT planning where clients own buy to let properties - a case study
The options for inheritance tax (IHT) planning, where clients have built up a substantial number of buy-to-let (BTL) properties over the years

14 August 2026

MTD - HMRC update
Making Tax Digital for income tax (MTD). More than 436,000 sole traders and landlords have successfully submitted their first MTD quarterly update. From September 2026, HMRC will begin signing up taxpayers who should be using MTD for the 2026/27 tax year but have not yet done so

15 July 2026

Scotland launches consultation on "mansion tax" rates
Consultation on proposed amounts to charge on the new bands being introduced in Scotland. The new bands I and J will apply to properties which are valued in excess of Ł1 million and Ł2 million respectively

10 July 2026

MTD - new HMRC guidance
Making Tax Digital for income tax (MTD). HMRC has provided an update which, whilst aimed at tax agents, is also a useful reminder for anyone dealing with self-employed clients and landlords

03 July 2026

The latest Nationwide view on the impact of energy efficiency ratings on house prices
Nationwide’s latest research which showed that energy efficiency ratings have limited impact on owner-occupied house prices, despite increased interest in ‘going green’

26 May 2026

High Value Council Tax Surcharge
High Value Council Tax Surcharge (HVCTS – aka the ‘mansion tax’). HM Treasury and HMRC are seeking views on the design and delivery of the HVCTS, a new charge on residential properties worth Ł2 million and above in England

11 May 2026

HMRC launches new digital refund service for MTD
Making Tax Digital for income tax (MTD). HMRC has reached an important milestone in the rollout of MTD with the introduction of a new digital service for requesting refunds

08 May 2026

Renters' Rights Act 2025 and SDLT on residential leases
The Renters' Rights Act 2025 Act and its interaction with stamp duty land tax (SDLT)

23 April 2026

CGT on property sales & EIS investments - a case study
The CGT on the sale of a UK residential property, by a UK resident, which must be paid within 60 days of completion of the contract. This needs to be taken into account when making EIS investments to defer the payment of CGT

22 April 2026

Making Tax Digital: compliance tips for joint property owners
New reporting and record keeping requirements for landlords/property owners. Association of Taxation Technicians (ATT) guidance

08 April 2026

Annual Tax on Enveloped Dwellings (ATED)
2026/27 charges for the annual tax on enveloped dwellings and the latest statistics

07 April 2026

High Value Council Tax Surcharge
High Value Council Tax Surcharge (HVCTS – aka ‘mansion tax’). The OBR has provided more details on its costings for the HVCTS announced in last year’s Budget

01 April 2026

The latest Nationwide view on affordability
Nationwide’s latest research around house affordability which showed that, whilst affordability had improved across all regions in Great Britain over the past year, there was also considerable variation in affordability within regions

30 March 2026

Making Tax Digital - reducing the mandation threshold from Ł30,000 to Ł20,000 from April 2028
The reduction of the Making Tax Digital for income tax self-assessment mandation threshold from Ł30,000 to Ł20,000, from 6 April 2028

26 March 2026

Tax considerations on incorporating an existing buy-to-let property portfolio - an overview
The tax considerations involved when deciding whether to transfer an existing personally-owned buy-to-let property portfolio into a corporate structure

26 March 2026

Buy to let property: discretionary trust or family investment company - a high-level guide
The differences between using a discretionary trust and using a family investment company to make gifts of buy-to-let property

26 March 2026

Buy-to-let property: personal or company ownership - a high-level comparison
The differences between holding buy-to-let property personally or via a limited company