Many of the recent changes in the taxation of buy to let rental businesses do not apply to property businesses that qualify as furnished holiday lettings (FHL).
In particular the restriction on deductibility of finance costs that started to apply from 2016/17 does not apply to furnished holiday lettings. It may be worth considering investing in such properties to take advantage of a number of other generous tax breaks.
Tax reliefs that apply to furnished holiday letting businesses
Furnished holiday letting businesses are treated like a trading business for many, but not all tax purposes.
Note that inheritance tax business property relief does not generally apply on the transfer of FHL property businesses.