Chapter 5 Profits of property businesses: other rules about receipts and deductions
From legislation.gov.uk
Contents
- Crossheading Cash basis: application of Chapter
- Crossheading Property businesses using cash basis
- Crossheading Property businesses that use, or have used, cash basis
- Crossheading Property allowance
- Crossheading Furnished accommodation: receipts and deductions
- Crossheading ...
- Crossheading Furnished accommodation: rent-a-room relief
- Crossheading Treatment of receipts on acquisition of business
- Crossheading Reverse premiums as receipts
- Crossheading Deduction for replacement of domestic items
- Crossheading Deductions for expenditure on energy-saving items
- Crossheading Deductions for expenditure on sea walls
- Crossheading Mineral royalties
- Crossheading Apportionments on sale of land
- Crossheading Mutual business