New moves are on the way that make keeping accounts and paying tax easier for up to 2.5 million buy to let landlords.

Introduction

We have already reported a council tax material interest case where it was shown that a tenancy which continues as a contractual periodic tenancy will hold the tenant liable for the council tax on an empty property until the tenancy is brought to an end by proper notice given by the tenant.

Buy to let landlord finances are continuing to stabilise due to low mortgage rates and a trend for fewer tenants to move.