PIM4150 - Furnished holiday lettings: Historic treatment of furnished holiday lettings
The furnished holiday lettings rules will cease to apply in tax years commencing on or after 6 April 2025 for Income Tax and for Capital Gains Tax, and 1 April 2025 for Corporation Tax and for Corporation Tax on chargeable gains.
Historic treatment of Furnished Holiday Lettings
IT |
Subject matter |
|---|---|
ICTA88/S379A - S390 |
Loss reliefs available as for trades: see PIM7250 (1995-96 to 2006-07). |
ITA07/S127 |
Loss reliefs available as for trades: see PIM7250 (2007-08 to 2010-11). |
ICTA88/S623 (2)(c) |
FHL profits counted as relevant earnings for the purposes of Retirement Annuity Relief (1995-96 to 2005-06). |
ICTA88/S644 (2)(c) |
FHL profits counted as relevant earnings for the purposes of personal pension relief (1995-96 to 2005-06). |
ICTA88/S833 (4)(c) |
FHL profits counted as earned income (1995-96 to 2006-07). |
FA04/S189 (2)(b) |
FHL profits counted as relevant UK earnings for pension purposes (1995-96 to 2006-07). |