I have just seen an article from a landlords association stating "Landlords remain unaware of the removal (of the) tax allowance for unfurnished residential property".
A google reveals a few posts, including at least two from accountingweb about the issue. (Sorry not aware how to post links to the articles.) Along with an article today (7th May) from Taxation by Martin Edhouse http://www.taxation.co.uk/taxation/Articles/2014/05/27/325591/making-renewal. Significantly the article more than once asserts "the position SEEMS to be...."
The conclusion seems to be that the removal of the extra statutory concession by HMRC does not prevent the renewals basis being claimed under S68. Has any one tested these opinions with HMRC?