Caroline Foulger examines the effects of the Budget on residential landlords in WealthBriefing
Caroline’s comments were published in WealthBriefing, 17 December 2025, and can be seen here.
Recent years have already piled on challenges: mortgage interest relief cuts, higher borrowing costs, Making Tax Digital requirements, the end of Furnished Holiday Let benefits, and sweeping rental reforms due in 2026. Add stagnant property prices in parts of London and the South East, and the sector looks very different from a decade ago.
So, what now? Landlords staying put should review rents before new rules hit, invest in upgrades to boost returns, prepare for digital tax reporting, and consider incorporation or partnerships. Those planning to exit should calculate net proceeds, explore income replacement options, and revisit gifting and trust strategies as part of estate planning.
Read the full article on WealthBriefing's website [external link].