带家具的假日出租是什么_2024年ACCA考试ATX知识点
志在千里，壮心不已。acca考试科目多，需要的备考周期长。同学们在备考期间需要制定能够落地的备考计划，认真学习、复习基础知识点，遇到不懂的问题不要钻牛角尖。今天整理了ATX科目Furnished holiday letting（带家具的假日出租）相关知识点，详见正文。
【内容导航】
Furnished holiday letting-带家具的假日出租
【知识点】
Furnished holiday letting-带家具的假日出租
Furnished holiday letting-带家具的假日出租
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，从不伴随躲在避风港的小表演，而始终追赶着拼搏向前的巨轮。以上就是为大家整理的ATX科目考试知识点了，2024年9月acca考试在即，请大家认真备考。
注：以上来自23年基础精讲班-Jenny Liu第18讲
（本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载）
相关文章
津公网安备12010202000755号