The death of buy to lets?

 Middle-income buy-to-let landlords will be hit harder than the wealthy by the new rules that remove landlords" ability to deduct the cost of their mortgage interest from their rental income when they calculate their profits. Very wealthy landlords who do not need mortgages are untouched by the measure, say Harris & Co chartered accountants Northampton. Calculations show that any higher-rate taxpayer landlord whose mortgage interest is 75% or more of their rental income, net of other expenses, will see all of their returns wiped out by 2020. For additional-rate taxpayers, the threshold is 68%.