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      Changes for 'Buy to Let' Landlords


      It was announced in the Budget that the government will restrict the amount of income tax relief landlords can claim on residential property mortgage interest costs to the basic rate of income tax.

      Annual Investment Allowance certainty


      The Chancellor announced that Annual Investment Allowance will be set permanently at £200,000 from 1 January 2016 providing certainty for businesses.

      The family home and IHT


      The government has announced the introduction of a new transferrable nil rate band for the family home.

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