Capital allowances

Commentary – Chanda on Property Investment 8.5.1 ; Chanda on Property Investment 8.5.3

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