PIM7000 - Archived guidance

1. pim7020

   Trading income rules: application of trading income rules: IT to 2004-05 and CT to 2008-09
2. PIM7030

   Trading income rules: application of trading income rules: rules that do not apply
3. PIM7040

   Income excluded from UK property business: wayleaves & easements: IT cases up to 2004-05 and CT cases up to 2008-09
4. PIM7050

   Deductions: interest: property used for mixed purpose 1999-2000 and earlier
5. PIM7060

   Deductions: interest: mortgage interest 1999-2000 and earlier
6. PIM7070

   Deductions: main types of expense: landlord’s energy savings allowance
7. PIM7080

   Deductions: main types of expense: foot and mouth disease
8. PIM7090

   Capital allowances: industrial buildings allowance for lessors
9. PIM7100

   Capital allowances: agricultural buildings allowance for lessors
10. PIM7200

    Archived: Historic qualifying tests for IT
11. PIM7210

    Qualifying tests for CT taxpayers up to 2010-11
12. PIM7250

    Furnished Holiday Lettings: treatment of losses for 2010-11 and earlier