Neil Patterson

8:42 AM, 24th November 2025, Less than a minute ago Categories: When landlords look back on the last few years, many will remember a period defined by shifting legislation, stubborn costs and a housing market that rarely holds still long enough to feel predictable. Through all of this one sponsor on Property118 has delivered something rare. Clear guidance, steady results and a service that helps landlords move from pressure to certainty.

Following the social media frenzy regarding the HMRC’s Spotlight 63 we have been asked numerous times by our clients how they might be affected. The answer is simple, they are not. There are times when landlords opt to place their property rental business into an LLP. This structure does not mitigate section 24 and personal taxation liability is accounted for on the personal tax returns of the recipients of the allocated profit.