When the Conservative Party formed its first majority Government since 1997 few would have expected that one of its first acts would be to attack the very basis of landlords investment model - but that is exactly what George Obsorne did in his Summer Budget in June 2015. 

Measures included in the Finance (no.2) Act 2015 are removing mortgage interest relief, replacing it with a tax reduction limited to the basic rate of tax - but crucially applied after personal income has been calcuated, compounding the impact on hundreds of thousands of private landlords. 

This is being gradually phased in over four years, culminating in 2020/21.

Further information:

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