If you are moving from your existing main residence into a new main residence within three years then the additional stamp duty may not apply or (if relevant) it can be refunded.
see link below for further information.
From April 2017 changes to this system are being phased in until fully implemented by 2021. Over the 4 years the tax relief will gradually be limited to a flat rate of 20% tax relief on mortgage interest and this will be treated as a tax reducer rather than being deducted from profits. Those who are already higher rate tax payers or those who are pushed into the higher rate bracket following the add back of mortgage interest to profits will be affected. See link below for further information.
Wear and Tear Allowance - Fully Furnished Lets
There will be one uniform approach for unfurnished, partly furnished and fully furnished lets called Replacement Furniture Relief. The initial cost of purchasing furniture, furnishings, appliances and kitchenware used in the let is not allowable but the replacement cost is. Any sale proceeds for replaced furniture and any improvement element for the new purchase will be deducted to arrive at the allowable relief applied.
Fixtures integral to the building are considered a repair to the building itself therefore not included in the above and allowed as an expense for example, baths, washbasins, toilets, boilers, fitted kitchens and integrated appliances.
The above does not apply to furnished holiday lettings or commercial property lets as the capital allowances regime is applied instead.