PROPERTY
3 articles
Property — the deep dives.
Practical UK tax content from Sutton Roff Accountants & Advisors. Worked examples, specific 2025/26 figures, no fluff.
Reclaiming VAT on buy-to-let property expenses — the £7,500 nobody claims (2025/26)
Property
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Updated 30 Apr 2026
Residential rentals are VAT-exempt — so most landlords assume there's no VAT to reclaim. But if the property is owned by a VAT-registered entity, partial-exemption rules let you recover up to £7,500 a year.
Read →Section 24 mortgage interest restriction — should you incorporate? (2025/26 worked example)
Property
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Updated 30 Apr 2026
Section 24 stops landlords offsetting mortgage interest as an expense — replacing it with a 20% basic-rate tax credit. For higher-rate landlords, it can mean paying tax on profit you didn't earn. Here's when incorporation actually fixes it.
Read →Borrowing from your own company to buy property — does it beat a mortgage? (2025/26 guide)
Property
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Updated 30 Apr 2026
Taking a director's loan to fund a property purchase can be cheaper than a mortgage — but only if you understand the BIK, Class 1A NIC and Section 455 charges.
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