Available accommodation (meaning of)

Commentary – 11.3

Calculation of taxable income

Commentary – 3.2.7

Dwelling (meaning of)

Commentary – 5.5

EIS and SEIS

Commentary – 5.3.2

Home (meaning of)

Commentary – 11.3

Mixed partnerships

Commentary – 3.2.1

Partnerships

Commentary – 9.3

Period of longer-term occupation

Commentary – 3.2.6

Property business commencement and cessation

Commentary – 4.1

Residence and domicile

Commentary – 10.10

SDLT main residence relief

Commentary – 5.4

Tax avoidance

Commentary – 1.3.5

Transactions to exploit land and property

Commentary – 3.4