PIM7000 | Archived guidance

Contents12 entries

1. pim7020Archived guidance: trading income rules: application of trading income rules: IT to 2004-05 and CT to 2008-09
2. PIM7030Archived guidance: trading income rules: application of trading income rules: rules that do not apply
3. PIM7040Archived guidance: income excluded from UK property business: wayleaves & easements: IT cases up to 2004-05 and CT cases up to 2008-09
4. PIM7050Archived guidance: deductions: interest: property used for mixed purpose 1999-2000 and earlier
5. PIM7060Archived guidance: deductions: interest: mortgage interest 1999-2000 and earlier
6. PIM7070Archived guidance: deductions: main types of expense: landlord’s energy savings allowance
7. PIM7080Archived guidance: deductions: main types of expense: foot and mouth disease
8. PIM7090Archived guidance: capital allowances: industrial buildings allowance for lessors
9. PIM7100Archived guidance: capital allowances: agricultural buildings allowance for lessors
10. PIM7200Archived:Furnished holiday lettings: historic qualifying tests for IT
11. PIM7210Furnished holiday lettings: qualifying tests for CT taxpayers up to 2010-11
12. PIM7250Archived: Furnished Holiday Lettings: treatment of losses for 2010-11 and earlier