The holiday business
Newth, J
The holiday business - 2002 - Taxation 149(3857) 16 May 2002, 180-181(2) .
Discusses the taxation treatment of holiday caravans and furnished holiday lettings. Explains how both types of holiday accommodation fare in relation to income tax, captial gains tax and value added tax. Concludes that some tax anomalies still exist, particularly within the inheritance tax legislation and practice. Case law.
HOLIDAY LETTINGS
CARAVANS
CAPITAL GAINS TAX
INHERITANCE TAX
VALUE ADDED TAX
The holiday business - 2002 - Taxation 149(3857) 16 May 2002, 180-181(2) .
Discusses the taxation treatment of holiday caravans and furnished holiday lettings. Explains how both types of holiday accommodation fare in relation to income tax, captial gains tax and value added tax. Concludes that some tax anomalies still exist, particularly within the inheritance tax legislation and practice. Case law.
HOLIDAY LETTINGS
CARAVANS
CAPITAL GAINS TAX
INHERITANCE TAX
VALUE ADDED TAX