帶家具的假日出租是什么_2024年ACCA考試ATX知識點

來源：東奧會計在線責編：牛美琪2024-07-05 10:07:49

志在千里,，壯心不已,。acca考試科目多，需要的備考周期長,。同學們在備考期間需要制定能夠落地的備考計劃,，認真學習、復(fù)習基礎(chǔ)知識點,，遇到不懂的問題不要鉆牛角尖,。今天整理了ATX科目Furnished holiday letting（帶家具的假日出租）相關(guān)知識點，詳見正文,。

【內(nèi)容導航】

Furnished holiday letting-帶家具的假日出租

【知識點】

Furnished holiday letting-帶家具的假日出租

Whilst the income is taxed as normal as property business income, the letting is treated as if it were a trade.

What is FHLs

? Furnished and for commercial basis

Advantages of FHLs

? Finance costs for individuals are fully deductible

? Capital costs of furniture are deductible when paid if the cash basis is used (or capital allowances are available on furniture if the accruals basis is used)

? The income qualifies as relevant earnings for pension relief

? Capital gains tax rollover relief, business asset disposal relief and gift relief for business assets are available

Loss treatment

? Any losses made in the qualifying UK FHLs may only be set against income from the same UK FHL business

浪花,，從不伴隨躲在避風港的小表演，而始終追趕著拼搏向前的巨輪,。以上就是為大家整理的ATX科目考試知識點了,，2024年9月acca考試在即，請大家認真?zhèn)淇肌?/span>

注：以上來自23年基礎(chǔ)精講班-Jenny Liu第18講

（本文為東奧會計在線原創(chuàng)文章,，僅供考生學習使用,，禁止任何形式的轉(zhuǎn)載）

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