An overview of taxation of property as it pertains to small businesses in the UK, determined by the Income Tax (Trading and Other Income) Act 2005. This chapter has sections on the basis of assessment, relief for capital expenditure, losses, and furnished holiday lettings (FHLs).
Malcolm James
Taxation of Small Businesses 2018-19
Spiramus
eBook chapter
Capital allowances on plant and machinery
An outline of allowances for small businesses provided under the Capital Allowances Act 2001. This chapter covers business premises renovation allowance, qualifying expenditure, qualifying building, and other relevant matters.
Malcolm James
Taxation of Small Businesses 2018-19
Spiramus
eBook chapter
Daily Telegraph tax guide 2018, The: Understanding the tax system, completing your tax return and planning how to become more tax efficient
Guide to completing a Self-Assessment tax return for 2017/18, with advice and worked examples covering key aspects of personal taxation in the UK.
David B. Genders
Kogan Page
eBook
This chapter shows how a UK taxpayer's property income is calculated, with reference to the Income Tax (Trading and Other Income) Act 2005. It explains how property income is defined, allowable expenditure, capital expenditure, losses, less premiums, and furnished holiday lettings. The calculations are illustrated with examples.
Alan Melville
Taxation - The Finance Act 2017
Pearson
eBook chapter
A short note explaining how to calculate lease premiums under property tax.
Malcolm James
UK Tax System - An Introduction
Spiramus
eBook chapter
A short overview of stamp duty land tax (SDLT) payable on UK land transactions, with a brief note on stamp duty reserve tax (SDRT).
Malcolm James
UK Tax System - An Introduction
Spiramus
eBook chapter
Brief chapter introducing the taxation of property income, with subsections on lease premiums, the kinds of expenditures which are tax deductible, relief for certain capital expenditures, loss relief, and furnished holiday lettings.
Malcolm James
UK Tax System - An Introduction
Spiramus
eBook chapter
UK tax system: an introduction, The (3rd edition)
Guide to the UK tax system for tax practitioners and students.
Malcolm James
Spiramus
eBook