The upcoming Budget has everyone on tenterhooks, but landlords perhaps even more so than others. Highly speculated changes to capital gains tax (CGT), inheritance tax (IHT) and stamp duty land tax (SDLT) appear to be on the table.

If any further changes negatively impact landlords, on top of the recent rise in borrowing costs and alongside impending regulatory changes, such as energy efficiency requirements, landlords may be left wondering if their rental business is worth continuing.