Letting
– 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
Furnished lettings
Investment trusts investing in housing
– see Investment trusts
Lease premiums
– see Lease premiums
Plant and machinery
Private residence relief
Let or partially let property
Commentary –
Tax Reporter ¶546-850
Lodgers
Commentary –
Tax Reporter ¶546-550
HMRC Guidance –
CG64702
Rental receipts from tied premises
Legislation/Regulatory –
CTA2009 s. 42
Rents
Surplus business accommodation
Legislation/Regulatory –
CTA2009 s. 44