This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Post-cessation receipts and expenses of a property business
  • Cessation of a property business
  • Post-cessation property receipts
  • Election to carry back post-cessation receipts
  • Post-cessation property expenses
  • Further relief for against total income
  • Set against total income for the tax year
  • Set against capital gains for the tax year
  • Targeted anti-avoidance rule
  • Cap on unlimited income tax reliefs
  • More...
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