Main residence
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
Tax deduction at source
Taxable income in UK
Tenancy agreements
Meaning
Multiple owners
Nil rate band
Overseas
Residence nil rate band