Actual beneficial entitlements

Commentary – Tax Reporter ¶300-040

Allocation of profits

Commentary – Endacott on Furnished Holiday Lettings 1.8

Partnership distinguished

Commentary – Endacott on Furnished Holiday Lettings 6.3Endacott on Furnished Holiday Lettings 9.3

Spouses and civil partners

Commentary – Endacott on Furnished Holiday Lettings 6.3

Taxing provisions

Commentary – Tax Reporter ¶300-040

Unequal beneficial shares

Commentary – Tax Reporter ¶300-040