Part 3 Property income

United Kingdom

1. 1Introduction
2. 2Property businesses
3. 3Profits of property businesses: basic rules
4. 4Profits of property businesses: lease premiums etc.
5. 5Profits of property businesses: other rules about receipts and deductions
6. 6Commercial letting of furnished holiday accommodation
7. 7Adjustment income
8. 7ACash basis: adjustments for capital allowances
9. 8Rent receivable in connection with a UK section 12(4) concern
10. 9Rent receivable for UK electric-line wayleaves
11. 10Post-cessation receipts
12. 11Overseas property income
13. 12Supplementary