Annual investment allowances
Capital allowances
Generally
Commentary –
Endacott on Furnished Holiday Lettings 4.4
Property first let in year
Commentary –
Endacott on Furnished Holiday Lettings 3.4
Property loss restrictions
Commentary –
Ford on Tax Losses 4.2.4
Renewals basis
Commentary –
Endacott on Furnished Holiday Lettings 4.7
Sideways loss relief unavailable
Commentary –
Ford on Tax Losses 1.3.2