Property businesses

Assets not fully paid for

Commentary – Tax Reporter ¶300-069

Calculating profits

Application of rules

Commentary – Tax Reporter ¶300-066

Cash basis

Commentary – Tax Reporter ¶300-065 ; Tax Reporter ¶300-068

Generally

Commentary – Tax Reporter ¶300-050 ; Tax Reporter ¶300-052 ; Tax Reporter ¶300-054

HMRC guidance

Commentary – Tax Reporter ¶300-070

Special rules

Commentary – Tax Reporter ¶300-067

Unrelieved qualifying expenditure

Commentary – Tax Reporter ¶300-069

Cap on income tax relief

Commentary – Key Data ¶2-610

Capital allowances

Annual investment allowance, no relief for tax-generated losses attributable to

Legislation/Regulatory – FA2010 s. 25(5)-(7) ; ITA2007 s. 127A

First-year tax credits

Legislation/Regulatory – CAA2001 Sch. A1

Cash basis: adjustment for capital allowances

Commentary – Tax Reporter ¶300-069

Charge on

Exclusions

Commentary – Tax Reporter ¶300-030

Charge on UK and overseas property business

Commentary – Tax Reporter ¶300-025

Furnished holiday lettings

– see Furnished holiday lettings

Income from

– see Property income

Insurance companies

– see Insurance companies

Intangible assets, credits and debits

Legislation/Regulatory – CTA2009 s. 748

Losses attributable to annual investment allowances

Commentary – Practical Capital Allowances ¶185-900

Non-resident companies carrying on UK

Commentary – Tax Reporter ¶300-000

Ordinary overseas property business

Commentary – Practical Capital Allowances ¶155-400

Plant and machinery allowances, ordinary UK property business

Generally

Commentary – Practical Capital Allowances ¶155-200

Use for other purposes

Commentary – Practical Capital Allowances ¶160-950

Restricted finance deductions

Commentary – Key Data ¶3-294

Set off of trade losses against computation of profits

Commentary – Tax Reporter ¶300-060

Tax charge

Commentary – Tax Reporter ¶300-020

Tax reduction for finance costs attributable to dwelling house

Commentary – Tax Reporter ¶352-900

Unincorporated, consultation on the cash basis for

Commentary – Tax Reporter ¶300-065

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