Shaun Davison from Lovewell Blake gives his response to the reduction in capital gains tax on non-principal residences in the Spring Statement.
Aside from allowing the Chancellor to make a joke at the expense of Labour’s deputy leader, the decision to reduce the level of capital gains tax from 28pc to 24pc for higher rate taxpayers when they sell a residential property that is not their own home, could signal a softening in the government’s attitudes towards residential landlords.
The last few years have seen a succession of measures that have dented the profitability of buy-to-let, with a reduction in the level of mortgage interest tax relief, and increases in capital gains tax and stamp duty on second homes all contributing to a feeling amongst landlords of being constantly under attack.
For those currently in the process of selling such a property, the advice may be not to exchange until April 6 – but with the exemption threshold reducing to £3,000, the decision to hold off is dependent on your individual circumstances.
For those who have been considering selling but have been sitting on the fence because of the potential capital gains tax bill, the advice is to get on with it after that date. This is one tax cut that an incoming Labour government would find it easy to reverse.
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