As alternative to renewals basis

Commentary – Endacott on Furnished Holiday Lettings 4.6

Furnished lettings

Commentary – Tax Reporter ¶302-910
HMRC Guidance – BIM46900

Previous non-statutory

Commentary – Tax Reporter ¶302-910
HMRC Guidance – BIM46900

Removal from April 2016

Commentary – Woolley on Financial Planning with Trusts 32.2