7. SELLING A HOLIDAY LETTING
Contents:
- 7.1 Introduction
- 7.2 Availability of business asset disposal relief
- 7.3 Whole or part of the business
- 7.4 Rollover relief
- 7.5 Owner occupation of the property
- 7.6 Substantial shareholdings exemption
- 7.7 Purchase of own shares
- 7.8 Irrecoverable loan to a furnished holiday lettings company
- 7.9 Fixtures and fittings