Property Articles
First Published: October 2025 | Available in: Property Articles Your Property Network
By specialist property accountant Stephen Fay
The ‘old’ (pre-April 2023) 19% flat-rate of corporation tax for all companies was replaced by a new code producing a variable rate of up to 25% of profit. In our experience, this major change has not been well understood by company landlords. This article looks at how the new code works, and what tax-planning options are available to mitigate the impact.
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First Published: October 2025 | Available in: Property Articles Your Property Network
By specialist property accountant Stephen Fay
Most property investment (rental) companies will generate positive early cashflow, but may not have a corporation tax bill for several years. This article looks at how a new property investment company’s cashflow and tax position changes during its life.
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First Published: August 2025 | Available in: Property Articles Your Property Network
By specialist property accountant Stephen Fay
‘Making Tax Digital for Income Tax’ or ‘MTD’ for short, is a change in the way that some landlords will manage their personal income tax compliance. This article looks at what is involved, when and how to prepare for MTD, and timescales.
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First Published: February 2025 | Available in: Property Articles Your Property Network
By specialist property accountant Stephen Fay
Many property investors use a limited company, and may not be able to tax-efficiently take all of the company’s profits out, due to their personal income. This article looks at what options are available to company owners who have ‘spare’ profits and cash in their company, and who want to be tax – efficient
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First Published: December 2024 | Available in: Property Articles Your Property Network
By specialist property accountant Stephen Fay
The new Labour Government’s Chancellor, Rachel Reeves, delivered her first budget on 30 October 2024, following a long period of intense media speculation. This article looks at what changes were made that may affect property investors, plus a commentary.
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First Published: February 2024 | Available in: Property Articles Your Property Network
By specialist property accountant Stephen Fay
Most landlords and property developers need help with managing their business, and involving their children has a number of potential benefits, both financially and otherwise.
This article looks at how investors can get a tax deduction for employing their children / child in their property business, and how to ensure that this is done lawfully.
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First Published: December 2023 | Available in: Property Articles Your Property Network
By specialist property accountant Stephen Fay
It may be the season of goodwill, but that doesn’t mean that the taxman shouldn’t have to chip in his share towards the festive season. Here is a selection box of top tips for ensuring that you have a merry (and tax-efficient) Christmas
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First Published: October 2023 | Available in: Property Articles Your Property Network
By specialist property accountant Stephen Fay
Using a property management company (‘PMC’) to manage their personally-owned property portfolio can offer some landlords a useful tax advantages. Operating the company compliantly is essential however, to prevent being able to challenge the validity of the company.
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First Published: August 2023 | Available in: Property Articles Your Property Network
By specialist property accountant Stephen Fay
Most property investors, whether landlords or developers, will need to deal with builders and tradesmen as part of their property business. For many property investors, understanding the norms, or ‘how things should be done’ is a dark art … no one wants to be taken advantage of, but no one wants to be unreasonable either.
This article draws on the experience I have had both as a property investor of 20+ years, and of various clients, and provides some tips as to how renovation and building projects should ideally be managed.
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First Published: April 2023 | Available in: Property Articles Your Property Network
By specialist property accountant Stephen Fay
Property fraud is on the increase, and landlords and mortgage-free properties in particular are especially vulnerable – many without even realising it. The consequences of property fraud – given the potential sums involved – can be life-changing. This article highlights a HM Land Registry service that can detect and prevent potential property frauds, and is worth considering for any property owner.
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