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Property and construction

You will find listed here all articles related to Pre-Budget Report 2009 - Property and construction.

Furnished Holiday lettings (FHL)

Currently, a furnished holiday letting can be deemed to be a trade and as such enjoys more flexible loss relief, capital allowances, and certain capital gains reliefs. For Income tax and Capital Gains tax purposes these rules cease from 6 April 2010 and for Corporation tax purposes the rules cease from 1 April 2010 (“the relevant date”).

Tax avoidance – HMRC expanding their intelligence gathering

The Government has published a consultation document with various proposals to widen and strengthen the disclosure of tax avoidance schemes (DoTAS) regime.

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