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