Richard Clarke, Senior Manager in the Chiene + Tait Personal Tax Team outlines key changes for residential landlords in the Spring edition of Landlord Focus Magazine. Areas discussed by Richard include:
- The cost of replacing furniture via the Wear and Tear Allowance
- Restriction in availability of tax relief on loan interest payments
- Transferring ownership of properties
- Furnished Holiday Lettings ‘FHLs’
- Scottish Rates of Income Tax
To view a copy of the article, please click the image with this article. Alternatively, if you would like to receive future copies of Landlord Focus Magazine, please contact the Scottish Association of Landlords directly by visiting their website here.
Richard Clarke in Landlord Focus Spring 2018