Jul
31

Poverty, evictions and forced moves

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Four people from the Cambridge Centre for Housing and Planning Research (CCHPR) wrote the report, and a summary, for the Joseph Rowntree Foundation (JRF).  That is to say, four of its members are credited with writing it.  However, it looks as though Generation Rent has had a hand in it as well. Statistics about one method of eviction, Section 21 (S21), have been given a prominence they do not merit, and precedence over the conclusions, and S21 has been given a misleading prefix throughout.

The conclusion near the end of the full report does not mention S21.  It is followed by 18 recommendations, but again S21 is not mentioned.  Yet the Executive Summary at the beginning of the report concentrates on Section 21 – as if it was taken from a different report.

A separate document was issued which summarised the full report and concluded that:

“Increasing eviction rates are linked to the overall growth of the PRS and to cuts to LHA. Whilst the greatest impact is being felt in London, similar issues were found in other high-pressure markets. The continuing programme of cuts and restraints on state assistance with housing costs will intensify this pressure.”

It does not mention S21, but the two biggest paragraphs in the Key points on page 1 relate to S21:

  • “In the past 12 years, the rented sector as a whole has grown by nearly a half, and the number of tenants being evicted from their homes has grown by a third: 10,000 more tenants lost their homes in 2015 than in 2003
  • The number of tenants evicted by private landlords exceeded the number evicted by social landlords for the first time in 2014
  • The increase in repossessions in recent years has been almost entirely due to the increasing use of ‘no fault’ evictions, using Section 21 (S21) of the Housing Act 1988, which enables landlords to end an assured shorthold tenancy after the end of its fixed term, with two months’ notice, without giving any reason. Tenants do not have a defence against a valid S21 notice.
  • The use of S21 is highly concentrated geographically. Four out of every five repossessions using S21 are in London, the East and the South East, and nearly two-thirds are in London alone, although London only has one-fifth of the private rented housing stock. Even within London, repossessions using S21 are highly concentrated, with a third occurring in only five boroughs.”

The last two key points are:

  • “Changes in welfare benefits have combined to make rents unaffordable to benefit claimants in many areas.
  • As a result, tenants on low incomes are being evicted because their benefits do not pay market rents, and they are unable to afford alternative homes in the private rented sector, or access social housing.”

This put the cart before the horse.  The last two sentences explain why evictions have risen. Section 21 is just the means used.  It is chosen in preference to Section 8 because it costs less in time and money, and does not require a court case.  It is no surprise therefore that its use increased when benefits stopped covering the rent.

Both the report and the summary use the term “no fault” to describe S21 evictions because there is no requirement to prove to a judge that there has been a breach of the tenancy agreement in the form of rent arrears or anti-social behaviour.

The use of the term “no fault” implies that there were no grounds for S21 evictions, that the tenants had done nothing wrong and were therefore being victimised. However, the report itself acknowledges that S21 is being used to evict tenants for rent arrears and for anti-social behaviour.  The term “no fault” is deliberately misleading, brainwashing people into thinking that if S21 is used the tenant cannot have been at fault.

The full report and the summary can be downloaded from a page on the JRF website:  https://www.jrf.org.uk/report/poverty-evictions-and-forced-moves

This has an introduction which includes the Key points from the summary report, except that the last two, above are missing.  So the rest of the introduction is a non-sequitur: “JRF is calling for the Government to end the freeze on support for housing costs, and uprate Housing Benefit in line with local rents.”  It also uses the term “no fault”.

A press release was issued about the report: https://www.jrf.org.uk/press/100-families-day-lose-their-homes

This says that “The increasing eviction rates are linked to the overall growth of the private rented sector and cuts to Housing Benefit, the report by the Cambridge Centre for Housing and Planning Research found.

“The rise is being driven by high numbers of ‘no-fault’ evictions by private landlords. [Emphasis added]  More than four in five of the increase in evictions are carried out under Section 21 – a law which allows landlords to evict a tenant after the initial rental period without giving a reason, and without any wrongdoing on behalf of the tenant.”  [Emphasis added]  This last phrase was not in the reports, and was added for good measure by the authors of the press release.  It implies that there were no grounds for these evictions, yet the report shows otherwise.

The press release does go on to explain that changes in benefits have made rents unaffordable to benefit claimants in many areas, and as a result tenants on low incomes are being evicted.

It continues “Four out of every five repossessions using S21 are in London, the East and the South East, and nearly two-thirds are in London alone. Even within London, repossessions using S21 are highly concentrated, with a third occurring in only five boroughs: Newham, Enfield, Haringey, Brent and Croydon.”  The authors probably don’t understand that landlords prefer the simple procedure of S21 to the more cumbersome procedure of Section 8.

Campbell Robb, Chief Executive of JRF,and Anne Baxendale, director of campaigns and policy at Shelter are then quoted as demanding that the government lift/abandon the freeze on Housing Benefit.  They do not mention S 21.

Finally, Anna Clarke, Senior Research Associate at the CCHPR, and the senior of the authors is quoted: “Alongside the difficulties caused by evictions, our research highlights the complete lack of options people on low incomes face when they lose their home. Greater protection from eviction is needed, but affordable, secure alternatives are too so people do not face even more stress and costs when they are forced to move.” [Emphasis added].

That gives us a clue as to who may have written the Executive Summary and the Key points that are so different from the conclusions and recommendations – by concentrating on “no fault” S21 instead of the HB freeze.

The Guardian then produced two articles based on the press release, to give S21 a good kicking

The first one, was by Michael Savage, Policy Editor with the headline:

“100 tenants a day lose homes as rising rents and benefit freeze hit”

https://www.theguardian.com/society/2017/jul/22/100-tenants-a-day-lose-homes-rising-rents-benefit-freeze

He didn’t just put the cart before the horse, he made it look as if they had nothing to do with each other.  He used the press release’s statistic about more than four-fifths of the increase in evictions being through “no-fault” S 21 before mentioning that Housing Benefit no longer covered the rent, but he did not connect the two things.

He wrote “High numbers of “no-fault” evictions by private landlords is driving the increase. More than 80% of the extra evictions had occurred under a Section 21 notice, which gives a tenant two months to leave. The landlord does not have to give a reason and there does not need to be any wrongdoing on the part of the tenant.[Emphasis added]

Even after writing, “the study found that changes in welfare benefits have combined to make rents unaffordable to claimants in many areas,” he did not mention that was the reason for the evictions.  It was as if he was writing about two different groups of people – no-fault tenants who were being evicted for no reason, and people on benefits who were “struggling to meet their bills”.

But the article by Dan Wilson Craw, director of Generation Rent, was much more misleading.

“Landlords are turfing people out of their homes without reason – and it’s completely legal”

https://www.theguardian.com/housing-network/2017/jul/25/no-fault-evictions-landlords-tenants?CMP=Share_AndroidApp_Copy_to_clipboard

The headline is complete nonsense.  Nobody “turfs” people out of their homes, and nobody evicts tenants without a reason.

His article starts with “For every school in England there are five children without a home. The Local Government Association reports that 120,000 children are living in temporary accommodation. The primary cause of this homelessness is the end of a private sector tenancy, ie eviction.

Unfortunately, there is no official explanation for this, because private landlords don’t need to give a reason when they ask tenants to leave. In a study released on Sunday, Joseph Rowntree Foundation attributes 80% of the recent rise in evictions to this “no fault” process.”

The first paragraph is nonsense.  Eviction is not the cause of homelessness, it is merely the process through which it occurs.  The cause of homelessness is whatever triggered the eviction.  It can be the actions of the tenant.  It can be the needs of the landlord.  It can also be the actions of the government, driving landlords to sell up or increase rents due to tax increases (which ironically were supported by Campbell Robb when he ran Shelter).

The second paragraph is shameless.  The reason is in the full report, the summary report, and the press release: Changes in welfare benefits have combined to make rents unaffordable to benefit claimants in many areas.

He continued “While building more homes for long-term rent is important, we need a quicker solution. Ending section 21 could just be it.”  No it couldn’t.  Ending S21 could just be the last straw that drives small landlords out of the market.  About 1.7 million landlords have only one property, but they account for 38% of rental stock.

He went on: “Landlord groups claim their members only evict delinquent tenants and only use section 21 to do that, because it’s quicker than section 8. The English Housing Survey begs to differ, finding that 63% of evictions happen when a landlord plans to sell or otherwise use the property.”

This is a patently untrue.  No landlord group has ever denied that evictions occur due to the owner moving in or selling.  On the contrary, for two years now they have been telling all and sundry, including Generation Rent, that Osborne’s tax attacks are forcing landlords to sell with vacant possession.

“The majority of landlords, who are interested in keeping reliable tenants have no need for section 21.”  They certainly need it when their tenants become unreliable and stop paying the rent or become anti-social.  He clearly does not understand why S21 is used.

And “Landlords should be legally accountable for ending a contract early.  Enforcing a penalty for this type of behaviour, which could be paid to tenants, at a high enough rate that it could pay for setting up a new tenancy, would discourage blameless evictions.”   The very first comments beneath his article point out his ignorance: S21 cannot take effect before the end of the fixed period of a tenancy.

Reforming this damaging law is Generation Rent’s top priority.”  He is so ignorant of the PRS that he does not realise that this would drive landlords out of the market and deter others from entering it, so that the stock of rental accommodation, already in short supply in some areas, will fall further while the population continues to increase.  This would make rents rise even more, to the detriment of the tenants he claims to represent. It would also cause an increase in evictions as landlords leave.  Is this the “greater protection from eviction” that Anna Clarke has in mind?

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Jul
31

Two children dead after couple sets a house on fire

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Arson attack on landlord:

A Washington couple is facing arson charges after they allegedly set fire to a two-story home, killing two young child residents, in their attempt to get back at their landlord.

It was reported by The Associated Press that Kimberly Marie Hughes, 32, and Jaramy L. Chism, 24, were evicted from their home in Mount Vernon. Just days later the deadly fire went through the building when Rose, 8, Xavier, 6, were killed.

Other residents in the building were awoken at around 2 a.m. to fine fire coming into their accommodation through the windows.

Two residents attempted to put the fire out, while one of the homeowners reportedly ran to rescue her two small children, the six-year-old boy and eight-year-old girl, from the second floor.

The woman is said to have attempted to pull the children through a window, but she fell out of the building whilst trying.

A statement said:

“When she pushed the screen to open it, she fell through the window, falling to the ground from the second story, the children did not make it out.”

The suspects had allegedly threatened to burn the house down after they were evicted.

Hughes, who has a previous arson charge, threatened a neighbour she worked for that she would burn the house down, the week before the fire.

The pair are each being held on $2 million bail and both deny the allegations.

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Jul
30

JRF spin on eviction data is disgraceful

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I read the RLA’s response to the JRF report on evictions and went on to read the full JRF report.

Given it is built on interviews with 145 tenants who were Shelter clients it was never going to be unbiased was it?

This is just one example of the spin in the report:

Reasons reported by tenants for tenancies ending:-

  • Wanted to move 78%
  • Asked to leave by landlord/agent 8%
  • Accommodation tied to job and job ended 2%
  • Mutual agreement 8%
  • The tenancy was for a fixed period 6%
  • Rent increases by the landlord 2%

This suggests that just under a quarter of moves from private rented properties in England were forced in some way – not simply because the tenant wanted to move.

So, the statistics show that only 8% of the tenants were asked to leave by their landlord, but JRF manages to turn this into ‘just under a quarter of moves from privately rented accommodation were “forced” in some way.’ The intimation is, of course, that the landlord ‘forced’ the tenant out without using a S21 or S8.

How can these organisations (Joseph Rowntree Foundation, Shelter) hope to maintain credibility when they spin better than Alastair Cambell did?

When will someone have the courage and confidence to interview tenants AND landlords, to produce a balanced, unbiased, and ultimately far more helpful report?

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Jul
30

AIRBNB Management Company Reviews

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AIRBNB Management seems to be a big growth sector, particularly in London, Birmingham, Edinburgh and other big cities. I haven’t been able to find a National operator yet but I suspect it is only a matter of time before we see them launching.

I have looked into this in some detail and many of the London operators appear to have excellent Trust Pilot ratings, so I am keen to engage a discussion about this on Property118 with my fellow members.

There are a number of issues such as whether letting with AIRBNB breaches mortgage, insurance and lease conditions but I am particularly interested to hear from landlords who have used these agencies.

Have AIRBNB Management Companies been able to give you a higher net return than would would have received by letting your property(ies) on a traditional AST?

What has been your experience of treatment of the property and also the bookings process, cleaning and key management?

Why did you decide to switch to this business model? Was it because furnished holiday lets are treated differently for tax, was it the lure of higher net rental yields or was it something else?

I look forward to reading your replies.

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Jul
29

A Game Changer For Landlords

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Many years ago I did a management training exercise with a human behavioral psychologist and an also an accomplished author. You may have heard of him or read some of his books. His name is Dr Ken Blanchard, author of ‘The One Minute Manager’, ‘Whale Done’, Gung Ho! and many other best sellers.

One of the exercises took the form form of a party game which was designed to explain change and human behavior in relation to it.

He asked everybody in the room (about 100 people) to pick a partner, turn their back on each other and to make 5 changes to their appearance. Most did this in silence, save for a few giggles. Individuals within the group were entirely reliant on their own creativity and oblivious to other creativity all around them.

Ken then asked us to spot the changes our partners had made. That was the easy bit and got quite a few laughs.

He then told the group to do the same again, but this time to make 10 additional changes this time, so 15 in total.

The vast majority of people in the group became very defeatist at first whilst others achieved the task with ease, but mostly still in silence. Ken hadn’t told people to look around them or to communicate at this point, so most didn’t. They were stuck in their own little bubble having a their very own private creativity block. They self-talk had turned negative and they didn’t like the game any more. Those who performed the task with ease had spotted what others were doing and were copying them.

When Ken explained this to the group it was then much easier for everybody to accomplish their task, so he asked them to make a further 10 changes to their appearance, making it 25 in total. At this point there were more moans and groans and a lot more laughs as people started swapping clothing, to the point we had a room full of very strange looking cross dressers and a few virtually naked exhibitionists. Most were all having fun at the end though, communicating well and sharing their creativity. It wasn’t easy for Ken to restore order back to the room and it took quite a while, but of course he knew that would be the case because he’s Ken Blanchard.

So why am I sharing this you might well ask.

The reason is to explain that there will always be early adopters, people who are more creative, some people who are better communicators than others and a lot of people feeling just like you do. When we open ourselves up to see the creativity and communicate it with others, dealing with life changes becomes a whole lot easier. Perhaps you can relate to that in some way as a landlord; whether it is changes to legislation, the new tax regime all private landlords are now coming to terms with or something else.

My own dilemma right now

It has been quite a few months since we launched the Property118 Landlords Events Calendar but it hasn’t performed in quite the way I have expected it to. In much the same way as in the ‘change game’ I’ve explained above, a few organisations have recognized what it is all about though.

NLA and RLA have been using the free advertising on the Property118 Events Calendar to promote their events for a while now. You might have noticed, they certainly have because their events are now full of Property118 readers!

What I couldn’t understand, until thinking about the ‘change game’ when I woke up today, is why the smaller landlords associations and property network event organisers don’t use it so much. Where else can they advertise to such a large and targeted audience for FREE? Perhaps they don’t want too many visitors to their events, but I very much doubt that is the case. I suspect it’s because they are so busy organizing and promoting their events that they are oblivious to what is going on beyond that, much like the people who didn’t spot and copy the changes going on around them in the ‘change game’.

It has now occurred to me that 10’s of thousands of landlords have already looked at our events calendar but probably never considered the benefits to the landlord community as a whole of sharing this innovation with the organisers with events they already attend.

Just think how many more landlords you could network with and share ideas and stories with if ALL landlord events were advertised for free on the most popular landlord focused website in the UK.

If you are believer in “what goes around comes around” then please share with others what Property118 is all about for you. Without people asking questions and sharing their experiences and thoughts on ‘best-practice’ Property118 would be a pointless website. Just imagine how much better it could be if every landlord in the UK was to visit and contribute to it!

How much more could we all learn from each other?

So, hopefully, now you know what to do. Talk to other landlords about Property118 and if you attend any landlord events please tell the organisers about the free publicity they can tap into to promote their future events to the largest landlord audience in the UK.

And if you are having an event or a party any time soon, try playing the change game. You will have lots of fun ”

Jul
28

National Landlord Investment Show sparks lobbying by Iain Duncan Smith

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The UK’s leading property investment show has brought the controversial subject of landlord licensing and laws into the national press by its Expert Property Panel, including Iain Duncan Smith MP and David Smith, the Economics Editor of the Sunday Times.

The Property Panel and the coverage around it sparked interest from The Times, The Telegraph and extensive coverage in industry media including Property188, Property Tribes and LandlordZONE, generating thousands of comments and views, and resulting in many landlords to writing to Parliament with their concerns about the effects of Section 24 in particular.

The panel debated and discussed current issues affecting including landlord law, licensing and Section 24 in front of an audience of 350 nationwide landlords and property investors.

Following on from the debate, Iain Duncan Smith was quoted in the Sunday Times addressing the areas brought to light: ‘“Finally, it is time to look again at the way we treat private landlords who buy houses to
rent. George Osborne’s decisions to impose a stamp duty levy on the purchase of homes to rent, to restrict mortgage interest relief to the basic rate of income tax and to tax a landlord’s turnover rather than profits have led to landlords scaling back or even leaving the sector altogether.

‘They are a significant provider of the additional housing we need. We should be encouraging them with devices such as VAT relief on conversions or even capital allowances, not punishing them. It’s no wonder buy-to-let purchases have fallen dramatically. If the purpose was to stop foreign owners buying up property and leaving it empty we would be better off levying a tax on empty homes. For example, in New York, apartments can incur a tax of up to $20,000 if they are left empty. We are in danger of throwing the baby out with the bath water’

He continues, ‘the issue of home ownership and home rental been at the forefront of political dialogue for some time. In the UK we face today a growing crisis in the availability of housing. However, with recent immigration running at the level it has for some years this issue has become one of the key issues facing the government and one which although it featured in the election, I had hoped would feature
more than it did.’

David Smith added, ‘the panel discussion provided an ideal opportunity to asses the lie of the land after the General Election. I made that government announcements, particularly from Chancellor George Osborne, has gone from being heroes of the Tory party to almost pariahs. Iain Duncan Smith said that this was not the intention, but pledges to take up these issues with his colleagues’

Richard Bowser of Property Investment news highlights the opportunity the National Landlord Investment Show has presented: “With 2m plus private landlords out there and a government who are now on shaky ground, lobbying now could really make a difference as the impact of these taxes becomes apparent and rental properties become scarcer and rents increasing”.

National Landlord Investment Show and its sister publication, Landlord Investor Magazine will be reporting on any developments as soon as they happen. The Property Panel will once again come together on 7 November at Olympia, London with Iain Duncan Smith to discuss
industry developments and any development brought on by the recent lobbying.

Read the full review of the Expert Property Panel in the July issue of Landlord Investor magazine

Full coverage of the debate, commentary and press coverage is available at www.landlordinvestmentshow.co.uk/mediacoverage

Registration for the forthcoming Autumn shows in London, Sussex and Cardiff is complimentary at www.landlordinvestmentshow.co.uk

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Jul
28

National Landlord Investment Show sparks lobbying by Iain Duncan Smith for changes in laws affecting landlords

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The UK’s leading property investment show has brought the controversial subject of landlord licensing and laws into the national press by its Expert Property Panel, including Iain Duncan Smith MP and David Smith, the Economics Editor of the Sunday Times.

The Property Panel and the coverage around it sparked interest from The Times, The Telegraph and extensive coverage in industry media including Property188, Property Tribes and LandlordZONE, generating thousands of comments and views, and resulting in many landlords to writing to Parliament with their concerns about the effects of Section 24 in particular.

The panel debated and discussed current issues affecting including landlord law, licensing and Section 24 in front of an audience of 350 nationwide landlords and property investors.

Following on from the debate, Iain Duncan Smith was quoted in the Sunday Times addressing the areas brought to light: ‘“Finally, it is time to look again at the way we treat private landlords who buy houses to
rent. George Osborne’s decisions to impose a stamp duty levy on the purchase of homes to rent, to restrict mortgage interest relief to the basic rate of income tax and to tax a landlord’s turnover rather than profits have led to landlords scaling back or even leaving the sector altogether.

‘They are a significant provider of the additional housing we need. We should be encouraging them with devices such as VAT relief on conversions or even capital allowances, not punishing them. It’s no wonder buy-to-let purchases have fallen dramatically. If the purpose was to stop foreign owners buying up property and leaving it empty we would be better off levying a tax on empty homes. For example, in New York, apartments can incur a tax of up to $20,000 if they are left empty. We are in danger of throwing the baby out with the bath water’

He continues, ‘the issue of home ownership and home rental been at the forefront of political dialogue for some time. In the UK we face today a growing crisis in the availability of housing. However, with recent immigration running at the level it has for some years this issue has become one of the key issues facing the government and one which although it featured in the election, I had hoped would feature
more than it did.’

David Smith added, ‘the panel discussion provided an ideal opportunity to asses the lie of the land after the General Election. I made that government announcements, particularly from Chancellor George Osborne, has gone from being heroes of the Tory party to almost pariahs. Iain Duncan Smith said that this was not the intention, but pledges to take up these issues with his colleagues’

Richard Bowser of Property Investment news highlights the opportunity the National Landlord Investment Show has presented: “With 2m plus private landlords out there and a government who are now on shaky ground, lobbying now could really make a difference as the impact of these taxes becomes apparent and rental properties become scarcer and rents increasing”.

National Landlord Investment Show and its sister publication, Landlord Investor Magazine will be reporting on any developments as soon as they happen. The Property Panel will once again come together on 7 November at Olympia, London with Iain Duncan Smith to discuss
industry developments and any development brought on by the recent lobbying.

Read the full review of the Expert Property Panel in the July issue of Landlord Investor magazine
https://issuu.com/landlordinvestor/docs/li_magazine_29th_edition

Full coverage of the debate, commentary and press coverage is available at www.landlordinvestmentshow.co.uk/mediacoverage

Registration for the forthcoming Autumn shows in London, Sussex and Cardiff is complimentary at www.landlordinvestmentshow.co.uk

 

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Jul
28

TPO act on agents who did not pass rent on to Landlords

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There have been recent articles in Property118 from readers regarding lack of support for landlord complaints against agents. However, The Property Ombudsman (TPO) redress scheme have expelled three agents for two or more years for failing to pay complaint compensation awarded to landlords by the TPO.

The three companies expelled were Blackhorse Property Management Limited in Bradford, Shields and Co. in Nottinghamshire and Liverpool based LPC Lettings Limited. The complaints included a total of £11,000 rent that had not been paid to landlords and were made by tenants, a vendor and landlords.

TPO and other redress scheme members must to comply with Ombudsman decisions that have been accepted by the complainants.

Sheilds and Co. were found to owe a landlord £2,657.15 in rental payments and were fined a further £500 for significant aggravation.

LPC Lettings were found to owe a landlord £5,967.54 and were also fined for aggravation an additional £600.

None of the above had separate client accounts in which to hold rental income for landlords.

Blackhorse Property Management Limited was expelled from sales and lettings redress membership for a minimum of three years for a lack of tenant referencing with an awarded penalty of £350 and a separate £300 award to a seller for lack of contract transparency and potential loss of viewings.

None of the three redress schemes will register the above companies again until the penalties and awards are paid in full. Membership of a redress scheme is compulsory to legally trade as an agent.

Chairman of the TPO board, Gerry Fitzjohn, said “wherever possible, we will always facilitate early resolutions between agents and consumers. “However, agents that do not cooperate with our investigations, as in these cases, put themselves at greater risk of having a complaint upheld, as the Ombudsman only has the consumer’s evidence to consider.”

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Jul
28

Residents association seems to have taken against students

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I have a Buy to Let flat which is part of a complex which is currently let to two international students.

However the residents association seems to have taken against students being able to rent these flats and is quoting the below clause in the lease: –

“Not to use the Demised Premises or permit the same to be used for any other purpose whatsoever other than as a self-contained private dwelling for residential purposes only for one family or household in single occupation”

The argument being that students do not constitute a family or household. We are curious to know how two student friends sharing would differ from a professional un-married couple or two employed friends sharing.

Many thanks

Andrew

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Jul
28

HMRC Internal Manuals – Landlord Incorporation

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Did you know that HMRC’s internal manuals relating to Landlord Incorporation are published online and can be viewed by the general public?

Below I have published links to these manuals, which can be very insightful for both landlords and their accountants, but they are no replacement for the Consultancy Services provided by Property118 Limited. This is because incorporation is only one of the structures we consider when reviewing a landlords business to determine the optimal tax position. We also help landlords to make applications to HMRC for non-statutory clearance for reliefs to be claimed, in order to provide absolute ‘peace-of-mind’ prior to implementing tax planning strategies where ambiguity exists in regards to the legislation being relied upon.

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Consultations include new client compliance checks, fact find via email with complimentary software, expert analysis, a detailed written report and recommendations and a 30 minute Q&A session via Skype or telephone.



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Capital Gains Manual: Reliefs: Transfer of a business to a company: Outline: contents

Transfer of a business to a company

Outline

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