Property Investments

10 November 2026

How savings income and property income received by trustees of discretionary trusts will be taxed from 6 April 2027
Changes in savings income and property income taxation from 6 April 2027. Taxation of trustees when they distribute income from a discretionary tax. How much tax enters the tax pool

02 November 2026

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

28 September 2026

Around eight in ten Scots expect energy-efficient homes to command a price premium
The latest data on the energy efficiency of the Scottish housing stock, the progress made, the motivation for and barriers to making ‘green’ home improvements

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 £1 million and £2 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 £2 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