PIM4480 - Property allowance: contents: examples

1. PIM4481

   Relievable receipts of a property business
2. PIM4482

   When it can be beneficial for individuals to elect for full relief not to apply
3. PIM4483

   Computation of partial relief for one relevant property business
4. PIM4484

   Computation of partial relief for two relevant property businesses
5. PIM4485

   The exclusion from the property allowance of income satisfying the conditions for rent-a-room receipts
6. PIM4486

   Exclusion of the property allowance when relevant property income comes from a connected firm
7. PIM4487

   When it's not beneficial to claim a S274A deduction
8. PIM4488

   Using the property allowance and income from an interest in possession trust
9. PIM4489

   Exclusion of property allowance for income from a discretionary trust