Absentee owners

Business use

Capital gains tax

Danger of delay

Election

Conclusive

Delaying decision

Final 36 months exemption

Generally

In writing

Interests by way of licence only

Job-related accommodation

Licences, occupation under

Losses

Married couples

Necessity

Time-limits

Variation facility

Which property

Withdrawal of, losses

Factual residence

Generally

Planning

Time test

Letting out

Calculation of taxable income

Deposits

Let property campaign

Letting agents

Non-market rents

Non-resident landlord scheme

Taxable income in UK

Tenancy agreements

Meaning

Multiple owners

Nil rate band

Overseas

Residence nil rate band