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Home / Simons-Taxes /Business tax /Part B2 How are trade profits and losses calculated? /Division B2.2 Trade receipts /Property income treated as trading income / B2.217 Caravan sites where trade carried on

B2.217 Caravan sites where trade carried on

Business tax

Where activities connected with the operation of a caravan site amount to a trade, or a part of a trade, then the receipts and expenses of letting caravans or pitches for caravans may be dealt with in calculating the

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C1.106 Allowable capital losses

B3.340A Hire purchase of plant and machinery and similar contracts

I3.367 Fall in value relief—changes in interests in land

B2.306 General tests for distinguishing between capital and revenue expenditure

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

B2.315 The concept of wholly and exclusively

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

D6.233 Rights issue—sale of rights nil paid

I5.1304 Beneficiary with contingent interest