Partnership
Accounting periods
Commentary –
Endacott on Furnished Holiday Lettings 1.6
Allocation of profits
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
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
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