Residential Property - Income Tax

This course focuses on the income tax aspects of residential property letting with emphasis on recent developments to include:

• Jointly owned properties
• Finance costs restriction for residential property lettings
• Replacement furniture relief
• The property allowance
• Cash basis for property business
• Rent a room relief
• Furnished Holiday Lettings – income tax
• Property letting losses
• Family investment companies
• Other recent developments or point of interest

This session forms one of a three part series which will consider taxation aspects of residential property for the individual. Each part can be used as a standalone session.

Click on the following to see the other sessions:

• Inheritance Tax 
• Capital Gains tax

The above content may vary.

The above content relates to 2023 only.