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Air and water
KEY POINTS
- Recent changes to property tax should prompt a review.
- Tax relief for interest is being progressively reduced.
- Tax and lettings through Airbnb.
- The tax implications of the Stocks Fly Fishery case.
- Inheritance tax business property relief requirements.
There is much change in the world of property letting. The recent tax changes to interest for buy-to-let loans the furnished holiday lettings and ‘rent a room’ rules and the explosive impact of Airbnb on the property market have all resulted in a time for planning and fresh thinking. On the subject of Airbnb I suspect that the air in more than a few households may have turned blue recently if their owners or tax advisers noticed the statement at section 3.22 of the Budget Red Book: ‘Rent-a-room...
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