– see also Leases and leasing; Furnished holiday lettings; Furnished lettings; Landlords; Lease premiums; Leasing plant and machinery; Lessees; Lessors; Rent; Accommodation; Hotels

Agents

– see Agents

Caravan sites

– see Caravans and houseboats

Dwelling-houses let on assured tenancies

– see Dwelling-houses let on assured tenancies

Furnished lettings

– see Furnished holiday lettings; Furnished lettings

Investment trusts investing in housing

– see Investment trusts

Lease premiums

– see Lease premiums

Plant and machinery

– see Leased plant and machinery

Private residence relief

Let or partially let property

Commentary – Tax Reporter ¶546-850
HMRC Guidance – CG64716

Lodgers

Commentary – Tax Reporter ¶546-550
HMRC Guidance – CG64702

Rental receipts from tied premises

Legislation/Regulatory – CTA2009 s. 42
HMRC Guidance – BIM46810 ; GREIT01020 ; PIM1112 ; PIM4300

Rents

– see Property income; Rents

Surplus business accommodation

Commentary – Tax Reporter ¶222-300 ; Tax Reporter ¶300-010 ; Tax Reporter ¶709-090
Legislation/Regulatory – CTA2009 s. 44
HMRC Guidance – BIM41015