Accounting periods

Commentary – Endacott on Furnished Holiday Lettings 1.6

Allocation of profits

Commentary – Endacott on Furnished Holiday Lettings 6.3Endacott on Furnished Holiday Lettings 6.4

As status test

Commentary – Kirk on Employment Status 5.3

Coronavirus (income support scheme)

Commentary – Endacott on Furnished Holiday Lettings 2.7

Factors indicating

Commentary – Endacott on Furnished Holiday Lettings 9.3

Incorporation

Commentary – Endacott on Furnished Holiday Lettings 6.5

Joint ownership (distinguished)

Commentary – Endacott on Furnished Holiday Lettings 9.3

Jointly held property

Commentary – Endacott on Furnished Holiday Lettings 1.8Endacott on Furnished Holiday Lettings 9.3

Liability to PAYE (LLPs)

Commentary – Kirk on Employment Status 5.3

Not compatible with employment

Commentary – Kirk on Employment Status 5.1

Ownership structure

Commentary – Endacott on Furnished Holiday Lettings 6.4

SDLT

Commentary – Endacott on Furnished Holiday Lettings 6.4Endacott on Furnished Holiday Lettings 6.5

Sham

Commentary – Kirk on Employment Status 5.3

Tax avoidance schemes

Commentary – Endacott on Furnished Holiday Lettings 2.2

VAT registration

Commentary – Endacott on Furnished Holiday Lettings 6.9