This episode’s guest is Ros Martin who is a leading tax trainer and consultant. Ros can be contacted through her website taxdr.co.uk or via email at ros@taxdr.co.uk
 
The episode is a refresher of the tax issues met when dealing with the small private landlord. A reminder of key issues and a look at areas that are often overlooked.
 
Brief overview of tax situation – Selection of year-end – Use of cash accounting – Class 2 and 4  National insurance – MTD – Initial costs of the property – Refurbishments and capital costs including a range of examples – Interest on loans to finance the property – Tax losses – Furnished holiday lets – SDLT issues to watch out for including multiple dwellings – Reporting capital gains