Insights
We are the UK's only dedicated accounting practice focused exclusively on short-term let and holiday let operators. These are the tax and compliance issues we handle daily, written up for the operators handling them themselves.
Post-FHL, an operator selling an STL faces higher-rate CGT rather than the 10% BADR rate that used to apply. The pre-sale accounting work that used to be optional is now decisive - both on the buyer's price and on the seller's tax bill.
The abolition of the FHL regime removed the 10% Business Asset Disposal Relief route on holiday let sales. From April 2026 BADR itself rises from 14% to 18%, and residential-property CGT sits at 24% for higher-rate taxpayers. For a portfolio exit the differences are five and six figures.