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Renting out rooms and fishing rights

21 March 2017 / Julie Butler
Issue: 4592 / Categories: Comment & Analysis

Air and water


  • Recent changes to property tax should prompt a review.
  • Tax relief for interest is being progressively reduced.
  • Tax and lettings through Airbnb.
  • The tax implications of the Stocks Fly Fishery case.
  • Inheritance tax business property relief requirements.

There is much change in the world of property letting. The recent tax changes to interest for buy-to-let loans the furnished holiday lettings and ‘rent a room’ rules and the explosive impact of Airbnb on the property market have all resulted in a time for planning and fresh thinking. On the subject of Airbnb I suspect that the air in more than a few households may have turned blue recently if their owners or tax advisers noticed the statement at section 3.22 of the Budget Red Book:...

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