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Division B6.2 Property businesses

Business tax

Division B6.2 Property businesses

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B6.201 Property businesses鈥攐verview

B6.202 Taxation of property business profits generally

B6.202A Property allowance

B6.202B Calculation of property business profits using GAAP

B6.202C Calculation of property business profits using cash basis

B6.202D Deductions under the cash basis

B6.202E Capital receipts under, or after leaving, cash basis

B6.202F Relief for finance costs of property businesses

B6.203 Losses of property businesses

B6.204 Furnished lettings

B6.205 Reverse premiums

B6.206 Rent receivable from mines, quarries etc.

B6.207 Rent receivable from UK electric-line wayleaves

B6.208 Deductions for expenditure on sea walls

B6.210 Apportionments on the sale of land

B6.211 Mutual concerns carrying on a property business

B6.212 Change in accounting policy and property businesses

B6.212A Spreading of adjustment income鈥攍eaving the cash basis

B6.212B Cash basis鈥攁djustments for capital allowances

B6.213 Property businesses post-cessation receipts and expenditure

B6.215 Supplementary rules for property businesses

B6.217 Non-resident landlords

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