Property investment glossary

Tangible Asset


Physical assets such as gold, art and property.

Tax Relief


The reduction of an agreed proportion of income tax normally due on earned income.

Tax Wrappers


Tax wrappers are tax breaks that an investor can ‘wrap’ around their investment, sheltering from taxes such as Income Tax, Capital Gains Tax, Corporation Tax (for business owners) or Inheritance Tax. In the UK the most common types of tax wrappers are ISAs and pension schemes.

Tenancies


The length of time a tenant is in the rental accommodation

Tenancy Agreement


A legal document signed by the tenant governing their time in the property.

Tenant


A person who occupies a rental property, as per the conditions of the Tenancy Agreement

Triple Lock Guarantee


A recent introduction to UK pension law in 2010 whereby the State Pension will increase every year by the higher of either: UK inflation, average earnings, or 2.5%.

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