If a person has owned a second property which has been let as a residential tenancy (never lived in by the owner), is there any roll over relief available on sale?


Good afternoon!

I'd appreciate some comments on the following:-


A round-up of the latest news, appointments, executive moves and acquisitions from the world of practice during November 2014.


I have a client who works as a contractor for one main employer (both happy IR35 does not apply). He works in the same building and commutes weekly and stays over Mondays to Thursdays.


A client has remortgaged his home in order to raise the deposit for a buy-to-let property.  Is a proportion of the interest on this home mortgage allowable against his rental income?


Is anyone able to refer me to technical material regarding the accounting and/or tax issues regarding a hive up from both vendor and acquiring company.