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The Property Papers - February 2026

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THE PROPERTY PAPERS

FEBRUARY - ISSUE 25 LANDLORDS FINANCIAL EST. 2013

C O N T E N T S | F E B R U A R Y 2 0 2 6 -14-13-10-09-06-16-19-20-22-

MUST THE CASH BASIS BE USED? DO ‘RESIDENT CRUISERS’ PAY INCOME TAX?

TAX RELIEF FOR UNPAID RENT

PROPERTY COMPANIES AND THE EFFECT OF RISE IN DIVIDEND TAX RATES MANSION TAX

WHAT THE HIKE IN THE DIVIDEND TAX RATE MEANS FOR PERSONAL AND FAMILY COMPANIES

CHANGES TO ISAS AND THE SAVINGS TAX RATE ON THE HORIZON THE £100,000 CLIFF EDGE BENEFIT IN KIND CHANGES

The February Update

LANDLORDS

Must the cash basis be used?

Do ‘resident cruisers’ pay income tax?

Property companies and the effect of rise in dividend tax rates

What the hike in the dividend tax rate means for personal and family companies

Changes to ISAs and the savings tax rate on the horizon

The £100,000 cliff edge

Benefit in kind changes

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