6. TAXATION OF RENTAL PROFITS
- 6.1 Introduction and overview
- 6.2 Taxing the profits of a property business – the basic charging provisions
- 6.3 Taxing the profits of a property business – how much tax and when to pay it?
- 6.4 What is a property business?
- 6.5 When does a property business begin? Pre-letting expenditure
- 6.6 How are the profits calculated?
- 6.7 What receipts are taxable as property income?
- 6.8 What expenses are deductible in calculating the profits of the property business?
- 6.9 The £1,000 property allowance – an alternative way of calculating profits for small businesses
- 6.10 What happens after the business ends? Post-cessation receipts and expenses