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

EIS and SEIS

Commentary – Ford on Tax Losses 5.3.2

Home (meaning of)

Commentary – Endacott on Furnished Holiday Lettings 11.4

Mixed partnerships

Commentary – Ford on Tax Losses 3.2.1

Partnerships

Commentary – Endacott on Furnished Holiday Lettings 9.3

Period of longer-term occupation

Commentary – Endacott on Furnished Holiday Lettings 3.2.6

Property business commencement and cessation

Commentary – Ford on Tax Losses 4.1

Residence and domicile

Commentary – Endacott on Furnished Holiday Lettings 10.10

SDLT main residence relief

Commentary – Endacott on Furnished Holiday Lettings 5.2.4

Tax avoidance

Commentary – Ford on Tax Losses 1.3.5

Transactions to exploit land and property

Commentary – Endacott on Furnished Holiday Lettings 3.4