Council Tax Appeals

An aggrieved person may appeal certain decisions of local authorities in relation to council tax. An appeal can be made in relation to decisions on: Valuations Liability Completion Notices Penalties The most common type of appeal for landlords will be in relation to...

The Right to Manage

The Commonhold and Leasehold Reform Act 2002 provides a right for leaseholders to force the transfer of the landlord’s management functions to a special company set up by them – the right to manage company. The right was introduced, not just as a means of...

Council Tax – Joint and Several or Shared HMO?

R (Goremsandu) v LB Harrow [2010] EWHC 1873 The liability to pay council tax is determined by the hierarchy of liability as contained in s.6 Local Government Finance Act 1992. Basically you start at the top of a list of liable persons starting with owner-occupiers and...
Tax on Rented Property

Tax on Rented Property

Introduction Letting residential property is treated as a single business, even if you let out more than one property. If you let out several properties, you can offset losses from one against profits from another. You pay tax on any profit as part of your overall...