000			01130cab a2200277 4500
001			ABS36970
008			090401t1986 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u1284
041			_aeng
100			_aRayner, J.
245			_aIncome from redundant cottages
260			_c1986
350			_a0
490			_aCountry Landowner _v39(9) September 1986, 23(1)
520			_aThe letting of accommodation for self catering holidaymakers can earn landowners and farmers a secondary income, particularly since the Finance Act 1984 allowed such letting to be treated as a trade for tax purposes. Advice and information are given on establishing and managing such enterprises, including the recommendation that owners of single properties may do well to consider joining a consortium, a marketing group or one of the established holiday agencies. Photo.
650			_aALTERNATIVE ENTERPRISES
650			_aFARM BUILDINGS
650			_aFARMING
650			_aHOLIDAY LETTINGS
650			_aLEISURE
650			_aREDUNDANT BUILDINGS
650			_aTAXATION
690			_aRURAL PRACTICE
942			_n0
948			_c04/03/1997
999			_c700 _d700