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property development

COVID-19: EXTENSION TO PROTECTIVE MEASURES FOR COMMERCIAL TENANTS

On Friday 19th June 2020, the government announced a planned extension to the Coronavirus Act measures to protect commercial tenants and a new code of practice for landlords and tenants. The expiry of the current restrictions (set out below) is to be extended from 30th June 2020 to 30th September 2020, giving business tenants further breathing space to negotiate with their landlord.

Buy to let mortgages

The gradual restriction of tax relief for buy-to-let mortgage interest has received much publicity since the process commenced 5 April 2017. From that date, tax relief is converted from a straight forward deduction against business profits into a basic rate tax deduction.

Buy to let mortgages

The gradual restriction of tax relief for buy-to-let mortgage interest has received much publicity since the process commenced 5 April 2017. From that date, tax relief is converted from a straight forward deduction against business profits into a basic rate tax deduction.