帶家具的假日出租是什么_2024年ACCA考試ATX知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線(xiàn)責(zé)編：牛美琪2024-07-05 10:07:49

志在千里，壯心不已。acca考試科目多，需要的備考周期長(zhǎng)。同學(xué)們?cè)趥淇计陂g需要制定能夠落地的備考計(jì)劃，認(rèn)真學(xué)習(xí)、復(fù)習(xí)基礎(chǔ)知識(shí)點(diǎn)，遇到不懂的問(wèn)題不要鉆牛角尖。今天整理了ATX科目Furnished holiday letting（帶家具的假日出租）相關(guān)知識(shí)點(diǎn)，詳見(jiàn)正文。

【內(nèi)容導(dǎo)航】

Furnished holiday letting-帶家具的假日出租

【知識(shí)點(diǎn)】

Furnished holiday letting-帶家具的假日出租

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，從不伴隨躲在避風(fēng)港的小表演，而始終追趕著拼搏向前的巨輪。以上就是為大家整理的ATX科目考試知識(shí)點(diǎn)了，2024年9月acca考試在即，請(qǐng)大家認(rèn)真?zhèn)淇肌?/span>

注：以上來(lái)自23年基礎(chǔ)精講班-Jenny Liu第18講

（本文為東奧會(huì)計(jì)在線(xiàn)原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）

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