Landlords who own only one property could be pushed into a higher tax bracket after the introduction of new taxation rules for buy to let, according to the National Landlords Association (NLA).

The statement comes as recent research from the NLA shows the proportion of single property landlords who expect to move up an income tax bracket as a result of the changes has almost doubled since the end of 2016. Some 16% of them say they will be paying more tax.

By the time the …