Last year saw major changes to the way residential property is taxed. A number of these changes were designed to apply to the purchase of second homes and buy-to-let properties. In practise, it’s not just second home owners and buy-to-let landlords who are affected.
New Year is a time when people traditionally take stock of their lives and decide to make changes whether losing weight, getting fit, looking for a new job or relocating. Not surprisingly it is also the time of year that many reassess their relationships and decide to separate from their husbands, wives or partners.