The holiday business
Series: Taxation ; 149(3857) 16 May 2002, 180-181(2)Publication details: 2002Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS65781 (Browse shelf(Opens below)) | 1 | Available | 118854-1001 |
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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.