Course Details

Property tax can be complex and obscure, and is often vulnerable to change, particularly where residential landlords are concerned. That is why for individuals and businesses with interest in property, it should always be a key consideration. As with any tax, careful and proactive planning is essential, and with CGT in particular timing is often paramount. 

 

In the past six months alone, SDLT rates have increased for both companies and individuals purchasing residential property, and the FHL regime has been abolished; both significant announcements that must be factored into any onward planning.

 

This presentation will cover the key property tax issues impacting planning in 2025/26 and beyond, including recent changes taking effect since October 2024. 

 

In this session, we will discuss the importance of understanding the complexities of property tax, and the key planning points to consider for businesses and individuals. We will cover the significant changes to SDLT and the FHL regime, and what this means for onward planning.   

  • The importance of understanding the complexities of property tax
  • Where are we currently, with property tax?
  • SDLT – Changes effective October 2024
  • FHL regime, and property taxation for Non-Doms – Changes effective April 2025
  • Key property tax planning points for businesses and private clients, including ownership structure


By attending this session, you will learn about the key issues impacting tax planning for individuals and businesses with an interest in property, taking into consideration significant changes in the past six months.

 

This session will be of most interest to tax advisers, accountants, residential and commercial landlords, Non-UK resident landlords, property investors.  

 

Course level: Foundation / Intermediate

 


CPD Course Speaker

George Hay Chartered Accountants

Barry Jefferd

Barry Jefferd is the Taxation Partner at George Hay Chartered Accountants, advising on all major taxes with specialist expertise in Capital Gains Tax, Inheritance Tax, Trusts and property/land transactions. He lectures widely for professional bodies and holds qualifications as a Chartered Accountant, Chartered Tax Adviser, and STEP member.

Barry was one of the first accountants in the country to pass the Institute of Chartered Accountants in England and Wales’ probate qualification and now heads up GH Probate Ltd – the probate division of George Hay. He is also a director of GH Wills Ltd, George Hay’s division providing bespoke Will writing services.

He supports other accountancy firms with probate and specialist tax matters, and he is an expert in Share and Business Valuations having appeared in both the High and County Courts as an expert witness. He is currently Deputy President of the Association of Tax Technicians (ATT), the country’s leading professional body dealing with tax compliance.