HMRC guidance
Available accommodation (meaning of)
Commentary –
Endacott on Furnished Holiday Lettings 11.4
Calculation of taxable income
Commentary –
Endacott on Furnished Holiday Lettings 3.2.7
Dwelling (meaning of)
Commentary –
Endacott on Furnished Holiday Lettings 5.2.5
Home (meaning of)
Commentary –
Endacott on Furnished Holiday Lettings 11.4
Partnerships
Commentary –
Endacott on Furnished Holiday Lettings 9.3
Period of longer-term occupation
Commentary –
Endacott on Furnished Holiday Lettings 3.2.6
Residence and domicile
Commentary –
Endacott on Furnished Holiday Lettings 10.10
SDLT main residence relief
Commentary –
Endacott on Furnished Holiday Lettings 5.2.4
Transactions to exploit land and property
Commentary –
Endacott on Furnished Holiday Lettings 3.4