Property businesses
Annual tax on enveloped dwellings (ATED)
Capital gains tax
Companies and other corporate bodies
Assets not fully paid for
Calculating profits
Application of rules
Cash basis
Generally
HMRC guidance
Special rules
Unrelieved qualifying expenditure
Capital allowances
Annual investment allowance, no relief for tax-generated losses attributable to
First-year tax credits
Cash basis: adjustment for capital allowances
Charge on
Exclusions
Charge on UK and overseas property business
Commencement of
Deductions for finance costs, restrictions
Definition of
Furnished holiday lettings
Income from
Insurance companies
Intangible assets, credits and debits
Loss relief, cap on
Losses attributable to annual investment allowances
More than one business
Motoring expenses, mileage rates for unincorporated businesses
Non-resident companies carrying on UK
Ordinary overseas property business
Personal allowance
Plant and machinery allowances, ordinary UK property business
Generally
Use for other purposes
Post-cessation relief
Premiums for leases, capital gains tax/income tax charge
Generally
Instalment payments
Length of lease in complete years
Premium chargeable as gain/rent
Relief for
Set off of trade losses against computation of profits
Tax charge
Tax reduction for finance costs attributable to dwelling house
Time limits for elections and claims
Unincorporated, consultation on the cash basis for