by Andy Richens

How income tax is charged on the profits of a property business and how those profits are computed

by Andy Richens

Computing the profits of a property business under income tax

by Andy Richens

How losses from a property business are treated and relieved under income tax

by Andy Richens

The charge to income tax on premiums and related receipts

by Andy Richens

The treatment of reverse premiums under income tax: what they are and how they are taxed

by Andy Richens

Reliefs in respect of leases that have given rise to a charge to income tax

by Andy Richens

Rent-A-Room Relief for letting rooms in one’s own property

by Andy Richens

How the Non-Resident Landlord Scheme operates for the purposes of income tax

by Zigurds Kronbergs

The treatment for income-tax purposes of furnished holiday lettings