The CIOT(Chartered Institute of Taxation) finds the HMRC's removal tax relief for replacing tenants' soft furnishings, furniture and particular white goods is ridiculous, as in the end it is the tenants who will suffer most. Landlords will also lose out if they do not replace them as they will lose tenants or have to downgrade the rent charges.
There is of the course the scenario that the tenants will end up paying by being charged higher rents to cover the costs incurred by landlords.
The HMRC confirms that landlords will be exempt from receiving any tax relief when replacing "free standing white goods" in unfurnished residential lettings.
The HMRC introduced this tax ruling from April last year and confirmed this upon receipt of a joint letter from CIOT and the Institute of Chartered Accountants of England and Wales.
Immigration Act revised 2016 should a landlord or letting agent fail to ensure ALL tenants/occupiers have a righto reside for the duration of the tenancy then they may be fined £3000 for each breach. The Secretary of State may instruct the landlord to remove such persons without the need of a court order by way of reasonable force
Labour market enforcement - restriction on illegal migrants to work. A labour market enforcement undertaking (an “LME undertaking”) is an undertaking by the person giving it (the “subject”) to comply with any prohibitions, restrictions and requirements set out in the undertaking
Under section 42 of the County Courts Act 1984 it is possible for the Court to transfer a matter from the County Court to the High Court for enforcement but leave (permission) of the Court is required first. The transfer time varies from court to court and can take up to 28 days, but normally takes far less. An application to seek permission can be made either at the time of making the possession claim or after possession has been ordered.