
Section 24 of the Finance (No. 2) Act 2015
How Section 24 Changed Mortgage Interest Relief on Rental Property The Section 24 of the Finance (No. 2) Act 2015 introduced one of the most significant tax changes for buy-to-let landlords in recent years. Rather than allowing finance costs to be deducted before calculating taxable rental profits, the legislation replaced higher-rate mortgage interest relief with […]














