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Decision Number: |
TC 04897 |
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Appellant:
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Julian Nott |
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Respondent:
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The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Thomas SCOTT
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Date Of Decision:
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18/02/2016 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Income from land |
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Notes:
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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 |
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Decision(s) to Download:
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TC04897.pdf 
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