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Property PM article 3 SDLT, LBTT and LTT hit of buying an investment property Where a property is purchased in England or Northern Ireland and the consideration exceeds the relevant threshold, stamp duty land tax will be payable. However, where the property is an additional residential property, a supplement applies. For properties in Scotland, the […]

Property short article 2 Furnished holiday lettings and business rates Furnished holiday lettings are generally liable to business rates rather than council tax. This can be very beneficial, particularly where the landlord only has one business property and is eligible for 100% small business rate relief, meaning that there is nothing to pay. However, new