Property tax opportunities and pitfalls

• Comparison of the tax treatments of shorthold tenancies and furnished holiday lettings, and impacts on capital expenditure, loan interest relief and losses 
• What is and isn’t a repair for tax purposes, and latest HMRC activity on this issue 
• Review of CGT reliefs 
• Definition for SDLT residential property, SDLT rates and tax cases involving non-residential use 
• Multiple dwellings relief and recent tax cases 
• Latest on freeports and special investment zones 

Zigurds Kronbergs FCA FCCA
Zigurds is a Senior Technical Writer at Croner-i Tax.

He specialises in stamp taxes and ATED, pensions taxation and some aspects of income tax and is Product Champion for our In-depth commentary on stamp taxes.

Zigurds joined Croner-i in June 2019, after many years of contributing to Croner publications as a freelance author. During his 45-year career in tax, he has worked, inter alios, for Butterworths (Tolley), the Association of Chartered Certified Accountants, BDO UK and BDO Global. He combines his work with Croner with his ongoing role as Tax Coordinator, Europe for Moore Global

Andy Richens
Andy is a Senior Technical Writer at Croner-i Tax.

He specialises in personal taxes, property tax and OMB.

He was a Senior Policy Adviser at the government’s independent Office of Tax Simplification, from shortly after the office was formed in 2010 until its closure in early 2023. Previously he was Tax Technical Director at Bishop Fleming, a mid-sized firm based in the southwest. Andy’s background is tax training, having worked at EY and KPMG on their national tax training teams, and has appeared on the tax conference circuit for over 30 years.

Andy is a member of the Tax Professionals Forum, set up by the Financial Secretary to the Treasury, critiquing the government’s development of new tax legislation, and is a member of the CIOT property and OMB technical committees.