Related Commentary  

268A(1)  This section applies if–

(a)during an accounting period a company lets qualifying holiday accommodation,

(b)the accommodation is let by the company–

(i)during the next accounting period, or

(ii)during the next two accounting periods,

(c)the accommodation would (apart from this section) not be qualifying holiday accommodation–

(i)during the accounting period mentioned in paragraph (b)(i), or

(ii)during both of the accounting periods mentioned in paragraph (b)(ii),

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.