When dealing with cross border investments, it's important to keep an eye on the UK's transfer pricing legislation which can catch the unwary. The purchase of a property by an overseas landlord can be affected if the purchase is highly geared and the loans are from overseas lenders.

Q.
How much loan interest can be deducted from rental income?
A.
Provided the loan has been agreed on arms length commercial terms then all the interest on loans used to purchase or improve the property will be allowed as a tax deduction