Endacott on Furnished Holiday Lettings
- FURNISHED HOLIDAY LETTINGS – A TAX GUIDE
- ABOUT THE AUTHOR
- ABOUT THE PUBLISHER
- 1. BACKGROUND TO THE TAX RULES
- 2. PROPERTY LETTING OR TRADING?
- 3. MEETING THE QUALIFYING CRITERIA
- 4. CAPITAL EXPENDITURE
- 5. TAX ON PURCHASE OF UK HOLIDAY LETTINGS
- 6. OWNERSHIP STRUCTURING FOR A FURNISHED HOLIDAY LETTINGS BUSINESS
- 7. SELLING A HOLIDAY LETTING
- 8. HOLIDAY LETS AND EXEMPTION FROM INHERITANCE TAX
- 9. SUCCESSION PLANNING FOR FURNISHED HOLIDAY LETTINGS
- 10. FURNISHED HOLIDAY LETTING IN THE EEA
- 11. NON-UK RESIDENT OWNERS OF HOLIDAY LETTINGS
Endacott on Furnished Holiday Lettings (3rd edition) is essential reading for anyone needing to understand the tax rules for holiday letting properties, written by an acknowledged expert in the field.
The service covers the whole range of tax issues that need to be considered by those concerned with holiday accommodation and offers a comprehensive guide to the specialist rules, fully cross referenced to legislation and case law, as well as to HMRC guidance.
The third edition has been considerably expanded to cover:
- Everything from the previous editions, updated as necessary to reflect the changing tax rules.
- Two new chapters and some re-ordering of the text.
- Updated commentary on business re-structuring and incorporation in the light of recent tax changes.
- SDLT planning opportunities on purchase.
- Case law developments since last edition.
- Business rates relief.
- Fully updated for the March 2017 Budget and for FB 2017.
Following a helpful introductory chapter, the service provides a practical commentary based soundly on the legislation and case law.
"Very well written, easy to read and packed with information. … The FHL qualifying rules are addressed clearly and in detail, with helpful examples." - Taxation review of earlier edition
About the author:
John Endacott BSc (Econ), FCA, CTA (Fellow) is a tax partner with PKF Francis Clark Chartered Accountants.