Start and end of a property business

Start and end of a property business

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Start and end of a property business
  • Commencement
  • Losses incurred in opening years
  • Cessation
  • Unused losses at cessation
  • Resuming a property business after cessation
  • Post-cessation receipts and expenses
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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