Buy-to-let taxation: interest relief restriction - part 1

In part one of our exclusive series on buy-to-let taxation, Cathy Corns, corporate tax partner at Mercer & Hole explains how restrictions on tax reliefs will have significant implications for landlords

Despite an increasing set of tax and regulatory hurdles, buy-to-let remains a stubbornly buoyant sector.

According to the Council of Mortgage Lenders (CML), around 250,000 new mortgages were taken out on buy-to-let properties in both 2015 and 2016. The total value of mortgages for buy-to-let came to £900m in the month of October 2016 alone, the most recent for which data is available.

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