L'aumento della Stamp Duty per le proprietá residenziali acquistate per poi essere messe a reddito, le cosiddette buy to let, ha messo in seria difficoltá gli investitori che peró sembra abbiano ora rivolto il loro interesse alle proprietá commerciali o "miste" che invece hanno una tassazione piú favorevole.
Buy-to-let landlords are investing in commercial and semi-commercial property in an effort to beat the stamp duty rise. A surcharge of three percentage points was introduced on April 1 and is payable on second homes and residential buy-to-let investments. However, commercial and semi-commercial property is exempt from the surcharge, meaning that those who invest in these property types will have a lower tax bill. In addition, falling commercial mortgage rates and new tax rules being introduced next year mean these properties look increasingly attractive.