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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 5 Profits of property businesses: other rules about receipts and deductions

  • 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
  1. Part 3 Property income
  2. Chapter 5 Profits of property businesses: other rules about receipts and deductions

Chapter 5 Profits of property businesses: other rules about receipts and deductions

From legislation.gov.uk

Contents

  1. Crossheading Cash basis: application of Chapter
  2. Crossheading Property businesses using cash basis
  3. Crossheading Property businesses that use, or have used, cash basis
  4. Crossheading Property allowance
  5. Crossheading Furnished accommodation: receipts and deductions
  6. Crossheading ...
  7. Crossheading Furnished accommodation: rent-a-room relief
  8. Crossheading Treatment of receipts on acquisition of business
  9. Crossheading Reverse premiums as receipts
  10. Crossheading Deduction for replacement of domestic items
  11. Crossheading Deductions for expenditure on energy-saving items
  12. Crossheading Deductions for expenditure on sea walls
  13. Crossheading Mineral royalties
  14. Crossheading Apportionments on sale of land
  15. Crossheading Mutual business
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