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Latest Publications

We have put together a variety of informative factsheets on our tax services – you can view or download these below.

If you are looking for our EQ Agriculture quarterly bulletin or similar EQ Accountants factsheets, you can find these here.

Jointly Owned Property

December 12, 2019

Jointly Owned Property

The type of ownership can affect what you can do with the property, and how it is treated by HMRC. Our Residential Property Taxperts have put together a…

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September 12, 2019

Incorporating a Property Business

Following the introduction of the rules surrounding the restriction of relief for mortgage interest, some residential landlords, particularly those who have substantial borrowings against their rental properties, may…

June 12, 2019

Land & Buildings Transaction Tax – Additional Dwellings Supplement (ADS)

From 1 April 2016, individuals buying a second home or a buy-to-let in Scotland over the value of £40,000 will now incur an LBTT surcharge on the consideration…

May 12, 2019

Rent-a-Room Scheme

The Rent a Room Scheme allows owner occupiers and tenants to receive tax-free rental income if you provide furnished accommodation in your only or main home. Our Residential…

March 18, 2019

IHT-Main Residence Nil Rate Band

From 6 April 2017,  an additional nil-rate band relating to your main residence was introduced, applying to estates where an interest in a residential home is left to…

March 13, 2019

Annual Tax on Enveloped Dwellings (ATED)

ATED is a charge imposed on ‘high value’ residential properties which are owned via a corporate structure (i.e. a company or a partnership with a corporate partner).  Our…

March 13, 2019

Restricting Loan Interest Relief for Landlords

In April 2017,  the amount of tax relief landlords can get on finance costs including mortgages and loans, was restricted to the basic rate of income tax (20%). …

March 13, 2019

Rental Property – Allowable Expenses

Our Residential Property Taxperts have put together a factsheet that details what qualifies as an expense for tax purposes.  Landlords of tenanted property must report details of their…

February 28, 2019

Replacement of Domestic Items Relief

From 6 April 2016, the 10% wear and tear allowance was abolished and replaced with a new ‘replacement of domestic items relief’ available to all landlords of residential…

January 12, 2019

Furnished Holiday Lettings (FHL)

There are special tax rules that apply to rental income from properties that qualify as Furnished Holiday Lettings (FHL). Our Residential Property Taxperts have put together a factsheet…

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