Bed and breakfast transactions
– see also Accommodation
Disadvantaged area relief
Legislation/Regulatory –
SP 1/04
Enterprise investment scheme deferral of capital gains
Commentary –
Tax Reporter ¶567-150
Generally
Commentary –
Quick Overview ¶14210
;
Quick Overview ¶15675
;
Quick Overview ¶35500
;
Quick Overview ¶35510
Legislation/Regulatory –
FA2002 s. 50
;
FA2013 Sch. 24, para. 3
;
IRInt. 218
;
IRInt. 224
;
TCGA92 s. 105, 105A, 105B, 106A
Letting (contrasted)
Matching acquisitions and disposals
Commentary –
Tax Reporter ¶556-700
HMRC Guidance –
CG51560
VAT (separation of businesses)
Commentary –
Endacott on Furnished Holiday Lettings 6.9
Whether non-residential (SDLT)
Commentary –
Endacott on Furnished Holiday Lettings 5.2.3