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Synopsis
THE book for anyone needing to understand the tax rules for holiday letting properties, written by an acknowledged expert in the field. The book covers the whole range of tax issues that need to be considered by those concerned with holiday accommodation. Written primarily for accountants and other professional advisers, the book is also widely bought by individuals and companies with property businesses. The third edition has been considerably expanded. Following a helpful introductory chapter, the book provides a practical commentary based soundly on the legislation and case law. - Background to the tax rules - Property letting or trading? - Meeting the qualifying criteria - Capital expenditure - Tax on purchase of UK holiday lettings - Ownership structuring for an FHL business - Selling a holiday letting - Exemption from inheritance tax - Succession planning - FHLs in the EEA - Non-UK resident owners - Tables of legislation and cases; geographical index; general index
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Furnished Holiday Lettings: A Tax Guide
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Furnished Holiday Lettings: A Tax Guide
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Furnished Holiday Lettings: A Tax Guide
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Claritax Books 08/06/2017, 2017
ISBN 10: 1908545739
ISBN 13: 9781908545732
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