Revaluation of investment properties in a limited liability company – when should it be done and who can perform it?
Owners of SPV companies in the United Kingdom very often ask whether investment properties held by the company require annual revaluation and who is actually authorised to carry out such a valuation. This topic arises regularly because it relates to financial statements prepared under the FRS 102 standard.
Key Tax Changes Announced in the Budget – Analysis for the Self-Employed, Small Businesses and Property Owners
The latest Budget introduces some of the biggest changes to the tax system in recent years. Some measures will come into force as early as 2026, while others will not take effect until 2029, but their impact on the self-employed, small businesses and property investors will be significant. Below we provide a detailed overview of the key points, along with practical tax takeaways.