FTTTx Whether income from letting holiday cottages property or trading income – appropriate tests to be applied – meaning of ‘occupation’ – relevance of HMRC practice in relation to hotels and bed and breakfasts – section 10 ITTOIA – furnished holiday lettings rules – income held to be property income
[2016] UKFTT 106 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.560232