Cash basis

Commentary – Chanda on Property Investment 6.1

Changes from April 2017

Commentary – Chanda on Property Investment 1.3Chanda on Property Investment 12.3

Corporate landlords

Commentary – Chanda on Property Investment 1.5Chanda on Property Investment 3.3

Deposits

Commentary – Chanda on Property Investment 6.7.2

Expenses deductible

Commentary – Chanda on Property Investment 6.8

Generally

Commentary – Chanda on Property Investment 6.1

Income tax

Default basis of taxation

Commentary – Chanda on Property Investment 6.2

Generally

Commentary – Chanda on Property Investment 6.1

Person liable

Commentary – Chanda on Property Investment 6.2

Individual landlords

Commentary – Chanda on Property Investment 1.5 ; Chanda on Property Investment 3.3

Lease premiums

– see Lease premiums

Management expenses

Commentary – Chanda on Property Investment 6.8.5

National Insurance

Commentary – Chanda on Property Investment 3.2

Partnerships

Commentary – Chanda on Property Investment 2.5.5

Property allowance (alternative for small businesses)

Commentary – Chanda on Property Investment 6.9

Residential v commercial property

Commentary – Chanda on Property Investment 1.3

Reverse premiums

– see Reverse premiums

Service charges

Commentary – Chanda on Property Investment 6.7.3

Trading or investing (consequences of distinction)

Commentary – Chanda on Property Investment 3.2