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PAGES:  152
ISBN:  9781911020431

The Big Landlord Tax Increase

How to Beat the Cut in Mortgage Tax Relief

By Carl Bayley BSc FCA and Nick Braun PhD

Many landlords will see their tax bills increase significantly as the tax relief on their mortgage interest is reduced further this year and next year.

This guide explains how the new rules operate and what you can do to beat the tax increase, including:

The Big Landlord Tax Increase is essential reading for:

The 7th edition was published in May 2019.

The Tax Change in a Nutshell

Tax relief on interest and other finance costs paid by residential landlords is being reduced over a period of 4 years (which started in April 2017).

This tax change is known as “Clause 24” or “Section 24” because it is contained in Section 24 of the 2015 Finance Act (No.2). 

Eventually landlords will not enjoy 40% or 45% tax relief on any of their interest payments. Instead tax relief will be capped at 20%.

Many landlords who are currently basic-rate taxpayers will end up as higher-rate taxpayers, paying tax at 40%.

Some will also face additional tax "penalties" including losing their child benefit, losing their income tax personal allowance and paying tax at the 45% additional rate. In some cases the result will be a significant drop in income (50% in one of our examples).

The good news is there are lots of things you can do to reduce the tax sting!

 Plenty here to trigger fruitful discussion with your tax adviser
Matt Ashworth
This book explains clearly what the changes are and how they will affect landlords with mortgages under a number of different scenarios. I have come across several proposed ways to address the changes, and this book discusses many of these and gives ideas.
 Excellent guide
Any landlord should be able to find some ways to save very considerable sums from this guide. The book is structured in an accessible and sensible way, but with sufficient depth of coverage for almost all landlord situations.
 Essential reading for all Buy to Let Landlords
This book is essential reading if you already have, or you're thinking about investing in Residential Buy to Let property. It is up to date, with all the recent tax changes imposed on Landlords, with loads of case studies that cover most situations, more importantly, solutions to minimise the impact of these changes.
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What Information is Contained in the Guide?

Subjects covered include:

Click here to read the full contents listing and first section of the book

About the Authors

Author Image Author Image
Carl Bayley BSc FCA began his career as a chartered accountant over 30 years ago and is now one of the country’s most respected tax experts. He was Chairman of the Tax Faculty at the Institute of Chartered Accountants in England and Wales (ICAEW) from 2015 to 2018 and is currently a member of the Institute's governing Council.

Nick Braun PhD is Taxcafe's Managing Director and has been involved in the tax publishing world since 1989 as a writer, editor and publisher.


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