The SDLT supplement does not apply where a taxpayer exchanges their main home, even if they have two or more residential properties. Read this article to find out more and how to claim a refund if the new residence is purchased before the old one is sold.

DIY housebuilders can reclaim the VAT on building materials that they buy and which are used in the construction of their home. Read this article to find out when a claim can be made and how.

Where a taxpayer or a married couple or civil partners have more than one residence they can choose which is their main residence for capital gains tax purposes. Read this article to find when a nomination must be made and when it can be varied.

Furnished holiday lettings currently benefit from a number of capital gains tax reliefs. Read this article to find out whether it would be advantageous to dispose of your FHL before the favourable tax regime comes to an end on 5 April 2025.

Read this article to find out when you can deduct the cost of replacement domestic items in a residential let in calculating the profits of the property business.

HMRC have revised their view on the tax treatment of boiler upgrades. Read this article to find out what you need to do if you are now entitled to tax relief for the cost of a boiler upgrade.

Where a taxpayer or a married couple or civil partners have more than one residence they can choose which is their main residence for capital gains tax purposes. Read this article to find when a nomination must be made and when it can be varied.

There is no capital gains tax relief for inflationary gains. This can trigger a high capital gains tax bill on the sale of an investment property which has been owned a long time. Read this article to find out why.

The rent-a-room scheme allows you to earn up to £7,500 tax free each year by letting furnished accommodation in your main home. Read this article to find out how you can benefit.

In calculating the capital gain or loss on the sale of an investment property you can deduct allowable costs. Read this article to find out what costs can be deducted.