Furnished holiday lettings
Averaging election
Averaging election time limit
Business consisted mainly of making or holding investments
Appellant permitted to give oral evidence
Relevant business property
Business property relief, deceased's share of property
Capital allowances
EEA furnished holiday lettings
Generally
Giving effect to allowances and charges
Plant and machinery, use for other purposes
Qualifying activity
Capital gains tax
Chargeable gains
Qualifying loans
Reliefs available
Commercial letting
Commercial letting, meaning
Conditions not achieved despite genuine intention to do so
Conditions to be satisfied
Corporation tax
Averaging election
Capital allowances
Commercial letting
Commercial letting of, meaning
Conditions not achieved despite genuine intention to do so
EEA furnished holiday lettings business
EEA lettings
Furnished holiday accommodation, meaning
Generally
Loss relief
Losses
Non-resident landlords, deduction at source
Overview
Profits
Qualifying holiday accommodation, meaning
Relevant period, meaning
Rental income v trade profits
Separate calculations and apportionments
Trade or treated as a trade
Under-used, averaging elections
Corporation tax relief
EEA furnished holiday lettings business
Capital allowances
Chargeable gains
Generally
Loss relief
Pension purposes, relevant UK earnings
Treated as trade
EEA lettings
Generally
Giving effect to allowances and charges
Foreign income (reporting)
Furnished holiday accommodation, meaning
Generally
History
Income tax relief
Inheritance tax business property relief
Limit on reliefs
Loss relief
Loss relief, commercial basis of letting
Losses
EEA furnished holiday lettings business
Generally
Non-FHL losses
Pension income
Plant and machinery allowances
Corporation tax definitions
Generally
Income tax definitions
Longer-term occupation
Loss relief
Relevant period
Use for other purposes
Plant and machinery allowances, UK and EEA
Profits and losses, treatment
Property business loss relief
Qualifying holiday accommodation
Qualifying loans
Relevant period, meaning
Relevant UK earnings
Relevant UK earnings for pension purposes
Relevant UK individual
Repairs and renewals
Self-employment
Separate profit calculations and apportionment
Special tax rules
Substantial shareholdings, exemption for companies
Tax planning
Treated as trade, loss relief
Under-used
Averaging elections
Letting condition not met
VAT/GST