Council tax
Agricultural dwellings
Commentary –
Endacott on Furnished Holiday Lettings 1.11
Armed forces
Legislation/Regulatory –
SI 2001/1004 Sch. 3, Pt. VIII, para. 12B
Armed forces, relief for
Commentary –
Tax Reporter ¶485-300
Legislation/Regulatory –
ITEPA2003 s. 297B
Case Law –
Griffiths (H.M. Inspector of Taxes) v. Mockler
;
Lomax (H.M. Inspector of Taxes) v. Newton
Benefit, exemption from tax
Legislation/Regulatory –
ITEPA2003 s. 677
Calculation of taxable rental income
Commentary –
Golding and Connolly on Advising British Expats 5.8Golding and Connolly on Advising British Expats 5.18
;
Golding and Connolly on Living and Working Abroad 6.10.18
Class 1 exclusion
Commentary –
Tax Reporter ¶1006-733
Clergymen's expenses
Commentary –
Quick Overview ¶9150
Deduction for
Commentary –
Chanda on Property Investment 6.8.1
EEA equivalent taxes
Commentary –
Endacott on Furnished Holiday Lettings 10.8
Employer paying
Commentary –
Quick Overview ¶9095
Employer-provided accommodation
Commentary –
Tax Reporter ¶414-800
Case Law –
Butter (H.M. Inspector of Taxes) v. Bennett
;
TENNANT v. SMITH (Surveyor of Taxes).
;
Wilkins (H.M. Inspector of Taxes) v. Rogerson
Generally
Home used for business purposes
Commentary –
Tax Reporter ¶208-700
Multiple dwellings relief (SDLT)
Commentary –
Endacott on Furnished Holiday Lettings 5.2.5
National Insurance contributions
Commentary –
Quick Overview ¶12200
Non-domestic rates
Commentary –
Endacott on Furnished Holiday Lettings 1.10